Annual Tank Fee Billing – New Billing Cycle
The UST Program has changed its annual billing cycle for the Annual Tank Fee. Rather than issuing the invoices in May, beginning in 2018, the Annual Tank Fee bills will be issued at the beginning of the new fiscal year (i.e. during the first or second week of July). Please note that the invoices will have a different look than previous years. The most obvious will be that instead of issuing one invoice for each facility, we will now issue a consolidated bill for tank owners that own multiple facilities, which can all be paid with one single payment. As always, the invoice will be based upon UST registration information that tank owners provided to MassDEP. Please make sure your tank information is up to date and correct to avoid billing errors. If there is a tank indicated on the invoice that should not be invoiced (e.g. tank has been removed, facility has been sold, etc.) you can indicate the change on the invoice (or electronically if you pay on line through your MassTaxConnect account.) As always, we can accept payments by electronic check, credit card, ACH debit, or by mailing a check using the provided return coupon. For your convenience, ease of processing, and record keeping we recommend that you review and pay the invoice online. If you have any questions, please feel free to contact the UST Program at 617-626-2600.
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.
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.
Electronic Filing Requirement for all Claim-related Applications
Effective January 1, 2018, the UST Program will no longer be accepting paper applications for:
- Applications for Reimbursements,
- Applications for Eligibilities,
- Reconsiderations and Conferences.
Any paper application received after January 1, 2018 will be returned. Please refer to the Electronic Filing System- eUST link for more information about the electronic filing system (eUST) and how to register for access
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.
Board Approves New Policies
Board Approves New Policies for the Collection and Presentation of Data for Petroleum-Contaminated Soil and for the Reimbursement of Disposal Costs for Petroleum Product –"Impacted" Soils
On March 30, 2017, the UST Board approved a new policy that presents guidance on collecting data to support costs for the:
- 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 April 27, 2017, the UST Board approved a policy to partially extend reimbursement benefits for disposal costs of soils “impacted” by Petroleum Products. The full text of the policy can be found on the UST Claims, Updates, Reports, Regulations and Policies page.
The UST Program has launched “eUST” which allows the online filing of:
- Applications for Reimbursement,
- Applications for Eligibility, and
- Applications for a Certificate of Compliance.
Facility owners and claimants can manage authorized users online which ends the need for Owner Authorization forms.
Please select the “Electronic Filing System – eUST” for more information.