UST Delivery Fee Rate Change Starting 1/1/2024
IMPORTANT: In accordance with 2013 legislation, the Delivery Fee imposed under Mass. Gen. Laws c. 21J is required to be adjusted at the beginning of each calendar year by the percentage, if any, by which the consumer price index, as defined in section 1 of the Internal Revenue Code (26 U.S.C. sec. 1) for the preceding year exceeds the consumer price index for the calendar year that ends before such preceding year. Effective January 1, 2024, the UST Delivery Fee will increase from $307.99 per Delivery Load of 10,000 gallons to $324.72 per Delivery Load (i.e., 3.2472 cents per gallon).
As a reminder, the monthly UST Delivery Fee reporting form (Form 500) must be filed electronically through the MassTaxConnect system. Please refer to the related What’s New Item below for more information about electronic filing.
UST Claim Filing Handbook
The UST Program has published guidance on preparing a reimbursement claim. The Claim Filing Handbook is posted on the UST Program's webpage for Regulations and Policies.
The handbook provides details on how the claim application process works from claim preparation to submission, though claim review to final approval and payment, and discusses the appeals process. In addition, the handbook discusses filing deadlines and requirements for supporting documentation. If you should have any questions, please contact any of the UST staff or send an email to dorust@dor.state.ma.us.
Revised Appendix 3 Reimbursement Fee Schedule Approved
Following months of public meetings to discuss the reimbursement rates and requirements to conduct environmental response actions based on regulatory requirements and standard industry practice, on January 26, 2023, the UST Board approved revisions to the Appendix 3 Reimbursement Fee Schedule. The new rates and requirements will become effective for work performed on or after March 1, 2023. Claimants are reminded that a claim can only be submitted for one version of the Fee Schedule at a time. For example, if the remediation work event was performed before and after March 1, 2023, you must file separate claims for the work performed prior to March 1st and another separate claim to cover the work performed on or after March 1st. The revised Fee Schedule can be found on the following webpage: UST Claims, Updates, Reports, Regulations and Policies
Board Approves New Policies
Board Approves revisions to the Collection and Presentation of Data for Petroleum-Contaminated Soil Policy and the Reimbursement of Disposal Costs for Petroleum Product –"Impacted" Soils Policy
On October 27, 2022, the UST Board approved revisions to existing policies that presents guidance on collecting data to support costs for the:
- Characterization,
- Management, and
- Disposal of Petroleum-Product contaminated soil.
The purpose of this policy is to provide an acceptable framework for collecting and submitting documentation that demonstrates that soil excavated and disposed of as part of a Response Action is eligible for reimbursement.
Also, on October 27, 2022, the UST Board approved revisions to the policy to partially extend reimbursement benefits for disposal costs of soils “impacted” by Petroleum Products. The full text of both policies can be found on the UST Claims, Updates, Reports, Regulations and Policies page.
Site Cleanup Status Review– Pilot Program
On January 31, 2019 the UST Board adopted the Site Cleanup Status Review – Pilot Program policy. Under this policy and upon request by the Board, a facility Owner must submit to the Board (via the Site Cleanup Status Review Subcommittee) a summary report generally presenting the current status of the cleanup and present a schedule and cost to complete (i.e. achieve a Permanent Solution). Following a review of the status report, the Owner and its LSP and consultants may be required to appear before a Site Cleanup Status Review Subcommittee to discuss the report. New task codes have been created to reimburse the Owner for the costs incurred to prepare the report and to attend the meeting (Task Codes 2.23.1 and 2.23.2). Please see recent revisions to the Appendix 3 – Reimbursement Fee Schedule for the new task codes and instructions. Please also refer to the UST Policies webpage to review and download the Site Cleanup Status Review – Pilot Program policy.
Introducing Automatic Renewal of COCs
For Certificates of Compliance expiring on or after January 1, 2019, the Underground Storage Tank (UST) Program is providing a new feature to allow for the automatic renewal of the facility Certificate of Compliance (COC) for eligible facilities and owners. If the facility qualifies, you will not have to file a COC renewal application and the COC will be automatically renewed and issued on the date that the current COC expires.
How do I qualify?
To be eligible for automatic renewal of the COC, the tank owner and the facility must meet all of the following criteria:
- The listed facility owner must be registered in the UST Program’s electronic filing system, “eUST”. To find out more about eUST and the benefits of electronic filing, go to www.mass.gov/ust and click on the “Electronic Filing System – eUST” navigation link.
- The facility must be in compliance with MassDEP UST regulations (i.e. no outstanding UST-related NONs, Third Party Inspection is current and passing, Compliance Self- Certification is current, etc)
- The DOR UST Annual Tank Fees must be paid up to date;
- Your current COC must be in good standing (e.g. not currently in “Revoked” status).
- The registered status of all eligible tanks at the facility is “In Use”
For more information visit Notice of Change for the Renewal of a Certificate of Compliance.
Revised UST Program Regulations
The UST Program regulations (503 CMR 2.00, 3.00, and 4.00) have been revised with an effective date of March 23, 2018. Please visit the following website to view the revised regulations and for information on how to obtain an official copy.
New UST Delivery Fee Electronic Filing Requirement
Starting on January 1, 2018, the monthly UST Delivery Fee must be filed using MassTaxConnect.
Paper returns won’t be accepted. Payment fees can be made online:
- By ACH/electronic check or
- By credit card at the time of filing.
The online option will be available on December 12, 2017. If you’re filing in December, online or by paper, UST Delivery Fees collected in November 2017 must be:
- Remitted, and
- The return filed no later than December 31, 2017.
Also, as with the paper filing requirement, all UST delivery loads must be included with the return. When filing online, each load can be uploaded either manually by:
- Entering the data or
- By a bulk data upload using the following spreadsheet.
See the Notice for Electronic Filing Fee (pdf) for additional information.