CHAPTER 12. FEES
IC 13-23-12
Chapter 12. Fees
IC 13-23-12-1
Underground storage tank owners; registration fee
Sec. 1. (a) Each year the owner of an underground storage tankthat has not been closed before July 1 of any year under:
(1) rules adopted under IC 13-23-1-2; or
(2) a requirement imposed by the commissioner before theadoption of rules under IC 13-23-1-2;
shall pay to the department of state revenue an annual registrationfee.
(b) The annual registration fee required by this section is asfollows:
(1) Ninety dollars ($90) for each underground petroleumstorage tank.
(2) Two hundred forty-five dollars ($245) for each undergroundstorage tank containing regulated substances other thanpetroleum.
(c) If an underground storage tank consists of a combination oftanks, a separate fee shall be paid for each tank.
As added by P.L.1-1996, SEC.13. Amended by P.L.2-1998, SEC.56;P.L.212-1999, SEC.4.
IC 13-23-12-2
Installments
Sec. 2. If the total amount of the fees owed under this articleexceed five hundred dollars ($500), the fee payer has the option ofpaying the annual fees in four (4) equal installment payments. Thedepartment of state revenue shall establish a payment schedule toimplement this section.
As added by P.L.1-1996, SEC.13.
IC 13-23-12-3
Annual payment; schedule
Sec. 3. Except as provided by section 2 of this chapter, the feerequired by section 1 of this chapter shall be paid annually inaccordance with a payment schedule established by the departmentof state revenue. The fee payment form provided by the departmentof state revenue must accompany the fee payment.
As added by P.L.1-1996, SEC.13.
IC 13-23-12-4
Collection and deposit of fees
Sec. 4. The department of state revenue shall collect fees paidunder this chapter and deposit the fees as follows:
(1) Fees paid in connection with underground petroleum storagetanks shall be deposited as follows:
(A) Forty-five dollars ($45) shall be deposited in the excessliability trust fund. (B) Forty-five dollars ($45) shall be deposited in thepetroleum trust fund.
(2) Fees paid in connection with underground storage tanksused to contain regulated substances other than petroleum shallbe deposited as follows:
(A) Forty-five dollars ($45) shall be deposited in thehazardous substances response trust fund.
(B) Two hundred dollars ($200) shall be deposited in theexcess liability trust fund.
As added by P.L.1-1996, SEC.13. Amended by P.L.9-1996, SEC.11;P.L.2-1998, SEC.57; P.L.212-1999, SEC.5.
IC 13-23-12-5
Receipts
Sec. 5. (a) The department of state revenue shall provide eachperson who pays a fee under this chapter with a receipt and a copyof the receipt. The receipt or the copy of the receipt shall bemaintained at:
(1) the place of business where the underground storage tank islocated; or
(2) if no place of business exists where the tank is located, theplace of business or residence of the owner of the tank.
(b) The owner of the tank shall produce the receipt for inspectionat the request of any authorized representative of the department orthe state fire marshal.
As added by P.L.1-1996, SEC.13.
IC 13-23-12-6
Notification of fees
Sec. 6. At least thirty (30) days before payment of a fee is due inaccordance with the schedule established under section 3 of thischapter, the department of state revenue shall attempt to notify eachowner of an underground storage tank who has submitted notificationto the department as required under 42 U.S.C. 6991a(a) of therequirements of this chapter.
As added by P.L.1-1996, SEC.13.
IC 13-23-12-7
Penalties for nonpayment of fees
Sec. 7. (a) Except as provided in subsection (e), an owner of anunderground storage tank who:
(1) is required to pay the fee under section 1 of this chapter; and
(2) fails to pay the fee when due as established under section 2of this chapter;
shall be assessed a penalty of not more than two thousand dollars($2,000) per underground storage tank for each year that passes afterthe fee becomes due and before the fee is paid.
(b) Except as provided in subsection (c), each penalty assessedunder this section and collected from the owner of an undergroundpetroleum storage tank shall be deposited as follows: (1) Fifty percent (50%) shall be deposited in the petroleum trustfund.
(2) Fifty percent (50%) shall be deposited in the excess liabilitytrust fund.
(c) Penalties assessed under this section and collected fromowners of underground storage tanks used to contain regulatedsubstances other than petroleum shall be deposited in the hazardoussubstances response trust fund.
(d) The penalty set forth in this section is in addition to thepenalties that may be imposed for the violation of a criminal law orunder the following:
(1) IC 13-23-14-2.
(2) IC 13-23-14-3.
(3) IC 13-23-14-4.
(4) IC 13-30-4.
(5) IC 13-30-5.
(6) IC 13-30-8.
(e) If an owner described in subsection (a) registered anunderground storage tank before January 1, 2004, the penaltyestablished in subsection (a) may not be assessed against the ownerfor any failure to pay an annual registration fee under section 1 ofthis chapter:
(1) in connection with the underground storage tank; and
(2) that was due before January 1, 2004.
As added by P.L.1-1996, SEC.13. Amended by P.L.9-1996, SEC.12;P.L.14-2001, SEC.18; P.L.24-2004, SEC.1; P.L.137-2007, SEC.27.