IC 13-23-12-1 Underground storage tank owners; registration fee
Sec. 1. (a) Each year the owner of an underground storage tank
that 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 the
adoption of rules under IC 13-23-1-2;
shall pay to the department of state revenue an annual registration
fee.
(b) The annual registration fee required by this section is as
follows:
(1) Ninety dollars ($90) for each underground petroleum
storage tank.
(2) Two hundred forty-five dollars ($245) for each underground
storage tank containing regulated substances other than
petroleum.
(c) If an underground storage tank consists of a combination of
tanks, 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 article
exceed five hundred dollars ($500), the fee payer has the option of
paying the annual fees in four (4) equal installment payments. The
department of state revenue shall establish a payment schedule to
implement 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 fee
required by section 1 of this chapter shall be paid annually in
accordance with a payment schedule established by the department
of state revenue. The fee payment form provided by the department
of 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 paid
under this chapter and deposit the fees as follows:
(1) Fees paid in connection with underground petroleum storage
tanks shall be deposited as follows:
(A) Forty-five dollars ($45) shall be deposited in the excess
liability trust fund.
(B) Forty-five dollars ($45) shall be deposited in the
petroleum trust fund.
(2) Fees paid in connection with underground storage tanks
used to contain regulated substances other than petroleum shall
be deposited as follows:
(A) Forty-five dollars ($45) shall be deposited in the
hazardous substances response trust fund.
(B) Two hundred dollars ($200) shall be deposited in the
excess 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 each
person who pays a fee under this chapter with a receipt and a copy
of the receipt. The receipt or the copy of the receipt shall be
maintained at:
(1) the place of business where the underground storage tank is
located; or
(2) if no place of business exists where the tank is located, the
place of business or residence of the owner of the tank.
(b) The owner of the tank shall produce the receipt for inspection
at the request of any authorized representative of the department or
the 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 in
accordance with the schedule established under section 3 of this
chapter, the department of state revenue shall attempt to notify each
owner of an underground storage tank who has submitted notification
to the department as required under 42 U.S.C. 6991a(a) of the
requirements 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 an
underground 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 2
of 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 after
the fee becomes due and before the fee is paid.
(b) Except as provided in subsection (c), each penalty assessed
under this section and collected from the owner of an underground
petroleum storage tank shall be deposited as follows:
(1) Fifty percent (50%) shall be deposited in the petroleum trust
fund.
(2) Fifty percent (50%) shall be deposited in the excess liability
trust fund.
(c) Penalties assessed under this section and collected from
owners of underground storage tanks used to contain regulated
substances other than petroleum shall be deposited in the hazardous
substances response trust fund.
(d) The penalty set forth in this section is in addition to the
penalties that may be imposed for the violation of a criminal law or
under 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 an
underground storage tank before January 1, 2004, the penalty
established in subsection (a) may not be assessed against the owner
for any failure to pay an annual registration fee under section 1 of
this 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.
IC 13-23-12-1 Underground storage tank owners; registration fee
Sec. 1. (a) Each year the owner of an underground storage tank
that 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 the
adoption of rules under IC 13-23-1-2;
shall pay to the department of state revenue an annual registration
fee.
(b) The annual registration fee required by this section is as
follows:
(1) Ninety dollars ($90) for each underground petroleum
storage tank.
(2) Two hundred forty-five dollars ($245) for each underground
storage tank containing regulated substances other than
petroleum.
(c) If an underground storage tank consists of a combination of
tanks, 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 article
exceed five hundred dollars ($500), the fee payer has the option of
paying the annual fees in four (4) equal installment payments. The
department of state revenue shall establish a payment schedule to
implement 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 fee
required by section 1 of this chapter shall be paid annually in
accordance with a payment schedule established by the department
of state revenue. The fee payment form provided by the department
of 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 paid
under this chapter and deposit the fees as follows:
(1) Fees paid in connection with underground petroleum storage
tanks shall be deposited as follows:
(A) Forty-five dollars ($45) shall be deposited in the excess
liability trust fund.
(B) Forty-five dollars ($45) shall be deposited in the
petroleum trust fund.
(2) Fees paid in connection with underground storage tanks
used to contain regulated substances other than petroleum shall
be deposited as follows:
(A) Forty-five dollars ($45) shall be deposited in the
hazardous substances response trust fund.
(B) Two hundred dollars ($200) shall be deposited in the
excess 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 each
person who pays a fee under this chapter with a receipt and a copy
of the receipt. The receipt or the copy of the receipt shall be
maintained at:
(1) the place of business where the underground storage tank is
located; or
(2) if no place of business exists where the tank is located, the
place of business or residence of the owner of the tank.
(b) The owner of the tank shall produce the receipt for inspection
at the request of any authorized representative of the department or
the 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 in
accordance with the schedule established under section 3 of this
chapter, the department of state revenue shall attempt to notify each
owner of an underground storage tank who has submitted notification
to the department as required under 42 U.S.C. 6991a(a) of the
requirements 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 an
underground 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 2
of 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 after
the fee becomes due and before the fee is paid.
(b) Except as provided in subsection (c), each penalty assessed
under this section and collected from the owner of an underground
petroleum storage tank shall be deposited as follows:
(1) Fifty percent (50%) shall be deposited in the petroleum trust
fund.
(2) Fifty percent (50%) shall be deposited in the excess liability
trust fund.
(c) Penalties assessed under this section and collected from
owners of underground storage tanks used to contain regulated
substances other than petroleum shall be deposited in the hazardous
substances response trust fund.
(d) The penalty set forth in this section is in addition to the
penalties that may be imposed for the violation of a criminal law or
under 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 an
underground storage tank before January 1, 2004, the penalty
established in subsection (a) may not be assessed against the owner
for any failure to pay an annual registration fee under section 1 of
this 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.
IC 13-23-12-1 Underground storage tank owners; registration fee
Sec. 1. (a) Each year the owner of an underground storage tank
that 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 the
adoption of rules under IC 13-23-1-2;
shall pay to the department of state revenue an annual registration
fee.
(b) The annual registration fee required by this section is as
follows:
(1) Ninety dollars ($90) for each underground petroleum
storage tank.
(2) Two hundred forty-five dollars ($245) for each underground
storage tank containing regulated substances other than
petroleum.
(c) If an underground storage tank consists of a combination of
tanks, 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 article
exceed five hundred dollars ($500), the fee payer has the option of
paying the annual fees in four (4) equal installment payments. The
department of state revenue shall establish a payment schedule to
implement 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 fee
required by section 1 of this chapter shall be paid annually in
accordance with a payment schedule established by the department
of state revenue. The fee payment form provided by the department
of 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 paid
under this chapter and deposit the fees as follows:
(1) Fees paid in connection with underground petroleum storage
tanks shall be deposited as follows:
(A) Forty-five dollars ($45) shall be deposited in the excess
liability trust fund.
(B) Forty-five dollars ($45) shall be deposited in the
petroleum trust fund.
(2) Fees paid in connection with underground storage tanks
used to contain regulated substances other than petroleum shall
be deposited as follows:
(A) Forty-five dollars ($45) shall be deposited in the
hazardous substances response trust fund.
(B) Two hundred dollars ($200) shall be deposited in the
excess 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 each
person who pays a fee under this chapter with a receipt and a copy
of the receipt. The receipt or the copy of the receipt shall be
maintained at:
(1) the place of business where the underground storage tank is
located; or
(2) if no place of business exists where the tank is located, the
place of business or residence of the owner of the tank.
(b) The owner of the tank shall produce the receipt for inspection
at the request of any authorized representative of the department or
the 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 in
accordance with the schedule established under section 3 of this
chapter, the department of state revenue shall attempt to notify each
owner of an underground storage tank who has submitted notification
to the department as required under 42 U.S.C. 6991a(a) of the
requirements 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 an
underground 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 2
of 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 after
the fee becomes due and before the fee is paid.
(b) Except as provided in subsection (c), each penalty assessed
under this section and collected from the owner of an underground
petroleum storage tank shall be deposited as follows:
(1) Fifty percent (50%) shall be deposited in the petroleum trust
fund.
(2) Fifty percent (50%) shall be deposited in the excess liability
trust fund.
(c) Penalties assessed under this section and collected from
owners of underground storage tanks used to contain regulated
substances other than petroleum shall be deposited in the hazardous
substances response trust fund.
(d) The penalty set forth in this section is in addition to the
penalties that may be imposed for the violation of a criminal law or
under 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 an
underground storage tank before January 1, 2004, the penalty
established in subsection (a) may not be assessed against the owner
for any failure to pay an annual registration fee under section 1 of
this 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.
