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November 1984 Congress added Subtitle I to the Solid Waste Disposal Act to protect the public from underground storage tank petroleum releases. Subtitle I formed the national underground storage tank program and directed EPA to develop a regulatory program for USTs storing petroleum and certain hazardous substances.
Effective January 1, 2023, the UST Delivery Fee will increase from $286.01 per Delivery Load of 10,000 gallons to $307.99 per Delivery Load (i.e., 3.0799 cents per gallon). As a reminder, the monthly UST Delivery Fee reporting form (Form 500) must be filed electronically through the MassTaxConnect system.
Who regulates UST systems? In 1984, Congress directed the U.S. EPA to develop regulations for underground storage tank (UST) systems. EPA issued federal regulations, effective December 1988, that delegate UST regulatory authority to approved state programs.
Only UST systems holding petroleum or certain hazardous compounds are subject to federal UST rules. Underground storage tanks of 110 gallons or less are not subject to federal rules, ing to the Environmental Protection Agency. Storage tanks that are 110 gallons or less arent the only tanks that are exempt.
A complete version of the law that governs underground storage tanks (USTs) is available in the U.S. Code, Title 42, Chapter 82, Subchapter IX.
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ASTs, or aboveground storage tanks, are similar to USTs in that theyre often constructed from metal, plastic, composite materials or some combination of all three. The primary difference, as the name implies, is that ASTs are located completely above the ground surface.

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