Alabama has established a trust fund to pay for the investigative and cleanup costs resulting from leaks or spills from motor fuel underground and aboveground storage tanks. ALDOR collects the charge, and the Alabama Department of Environmental Management handles all claims associated with the fund.
File and pay all Underground and Aboveground Storage Tank Trust Fund returns and charges online using My Alabama Taxes.
Tax Law:
Alabama Underground and Aboveground Storage Tank Trust Fund Act: Title 22, Subtitle 1, Chapter 35 Alabama Taxpayer’s Bill of Rights and Uniform Procedures: Title 40, Chapter 2A.
Schedule of Charges
Storage Tank Trust Fund | Charge | Code of Alabama Section |
---|---|---|
Invoiced gallon | $0.01 per gallon | 22-35-5 |