Underground Storage Tank Program (UST)

Learn about the Underground Storage Tank Program (UST) administered by the Massachusetts Department of Revenue (DOR).

Updated: February 28, 2025

Petroleum Product Cleanup Fund

The Massachusetts Underground Storage Tank Program (UST Program) was established to administer the Massachusetts Underground Storage Tank Petroleum Product Cleanup Fund (Fund). The Fund was created in 1991 pursuant to Massachusetts General Law Chapter 21J.

The purpose of M.G.L. c.21J is to:

• Prevent the need for environmental cleanup actions and
• Expedite environmental cleanup actions by providing partial reimbursement to owners or operators of UST systems for
  • Costs
  • Expenses and
  • Other obligations incurred as a result of releases of petroleum products from UST systems.

The UST Program also allows for reimbursement for any claims for

• Bodily injury
• Property damage and
• Damage to natural resources,

which are assessed against an owner or operator of a UST system. 
Learn more about the program.   

What's New

UST Delivery Fee Rate Change Starting 1/1/2025

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, 2025, the UST Delivery Fee will increase from $324.72 per Delivery Load of 10,000 gallons to $ $335.04 per Delivery Load, or 3.3504 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.

See what else is new with UST.

UST Contact Information

MA Department of Revenue	US Mail (only) address:
UST Program 100 Cambridge Street Boston, MA 02114 Phone: [phone] Fax [phone] E-mail: [e-mail]	MA Department of Revenue UST Program PO Box 9563 100 Cambridge Street Boston, MA 02114-9563

All other delivery services use our location as an address.