Underground Storage Tank Program (UST)

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

Petroleum Product Cleanup Fund

The Massachusetts UST Program administers the Fund. It was created from the Massachusetts General Law Chapter 21J.

Underground Storage Tank Petroleum Product Cleanup Fund helps:

  • Prevent future environmental cleanup actions
  • Expedite environmental cleanup actions
  • Provide partial reimbursement to owners or operators of UST systems.

The UST Program also allows for claims for:

  • Bodily injury
  • Property damage.

It's also used for damage to natural resources which are assessed to an owner or operator of a UST system.  Learn more about the program  

What's New

UST Delivery Fee Rate Change Starting 1/1/2018

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, 2018, the UST Delivery Fee will increase from $257.15 per Delivery Load of 10,000 gallons to $262.26 per Delivery Load (i.e., 2.6226 cents per gallon).

As a reminder, beginning January 1, 2018, 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. See what else is new with UST

UST Contact Information

MA Department of Revenue

  • UST Program
    100 Cambridge Street
    Boston, MA 02114
  • Phone: 617-626-2600
    Fax 617-626-2619

US Mail (only) address:

  • 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.

      Electronic submissions of the claim form Appendix 4A must be sent to dorust@dor.state.ma.us.

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