(a) The board shall levy and collect annual fees from the owners or operators of petroleum underground storage tanks containing petroleum substances. Subject to this section, the board is authorized to promulgate rules establishing the following:

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Tennessee Code 68-215-109

  • Board: means the underground storage tanks and solid waste disposal control board created pursuant to §. See Tennessee Code 68-215-103
  • Commissioner: means the commissioner of environment and conservation, the commissioner's authorized representatives, or in the event of the commissioner's absence or a vacancy in the commissioner's office, the deputy commissioner. See Tennessee Code 68-215-103
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Operator: means any person in control of, or having responsibility for, the daily operation of the petroleum underground storage tank. See Tennessee Code 68-215-103
  • Owner: means :
    (A) For petroleum storage tanks in use or brought into use on or after November 8, 1984, any person who owns a petroleum underground storage tank used for the storage, use, or dispensing of petroleum products. See Tennessee Code 68-215-103
  • Person: means any and all persons, including individuals, firms, partnerships, associations, public or private institutions, state and federal agencies, municipalities or political subdivisions, or officers thereof, departments, agencies or instrumentalities, or public or private corporations or officers thereof, organized or existing under the laws of this or any other state or country. See Tennessee Code 68-215-103
  • Petroleum: means crude oil or any fraction of crude oil which is a liquid at standard temperature and pressure (sixty degrees Fahrenheit (60°. See Tennessee Code 68-215-103
  • Petroleum underground storage tank: means any one (1) or combination of tanks (including the underground lines connected thereto) which are used or have been used to contain an accumulation of petroleum substances, and the volume of which (including the volume of the underground pipes connected thereto) is ten percent (10%) or more beneath the surface of the ground. See Tennessee Code 68-215-103
  • Release: means any spilling, overfilling, leaking, emitting, discharging, escaping, leaching or disposing of a petroleum substance from a petroleum underground storage tank or its associated piping into groundwater, surface water, or subsurface soils. See Tennessee Code 68-215-103
  • State: means the state of Tennessee. See Tennessee Code 68-215-103
  • Tank: means a stationary device, designed to contain an accumulation of petroleum substances which is constructed primarily of non-earthen materials (e. See Tennessee Code 68-215-103
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
(1) Which petroleum underground storage tanks are subject to annual fees;
(2) The amount or amounts of such fees, the fee due date, and the basis on which such fees are assessed; and
(3) A system of incentives to provide for reduced annual tank fees, in order to encourage tank owners to use technologies or management practices that go beyond the minimum requirements related to release detection and prevention for tanks and piping. Such technologies or practices must be found by the board to be proven methods of significantly enhancing prevention of releases or reducing the detection time frame for releases.
(b)

(1) The annual fee shall be:

(A) Two hundred fifty dollars ($250) per tank per year for noncompartmentalized petroleum underground storage tanks;
(B) Two hundred fifty dollars ($250) per tank compartment per year for compartmentalized petroleum underground storage tanks.
(2) Pursuant to subsection (a), the board may promulgate rules raising these tank fees up to a maximum level of three hundred dollars ($300) per tank per year for noncompartmentalized tanks and three hundred dollars ($300) per tank compartment per year for compartmentalized tanks. In addition, the board is authorized to promulgate rules lowering or suspending these tank fees if the board determines that the condition of the fund warrants it.
(c) The tank fees authorized in this section shall be paid by or on behalf of the petroleum underground storage tank owner or operator.
(d) Upon failure or refusal of any person to pay a fee assessed under this part within a reasonable time allowed by the commissioner, the commissioner may proceed in the chancery court of Davidson County to obtain judgment and seek execution of such judgment.
(e) If a lawfully levied fee or any part of that fee is not paid by its due date, there shall be assessed against the tank owner or operator a penalty of five percent (5%) of the amount due, which shall accrue on the first day of the delinquency and be added thereto. Thereafter, on the last day of each month during which any part of any fee or any prior accrued penalty remains unpaid, an additional five percent (5%) of the then unpaid balance shall accrue and be added thereto; however, the total of the penalties and interest that accrue pursuant to this section shall not exceed three (3) times the amount of the original fee. Nothing in this section shall be construed as requiring the issuance of a commissioner’s order for the payment of a fee or a late payment penalty.
(f) The tank owner or operator may file with the commissioner a written petition requesting a reduction in the penalties assessed under this section, setting forth in the petition the grounds and reasons for such a request. At the commissioner’s sole discretion, the commissioner may reduce the penalties that otherwise accrue pursuant to this section if, in the commissioner’s opinion, the failure to pay fees was due to inadvertent error or excusable neglect; however, in no event shall the penalties be reduced to an amount less than ten percent (10%) per annum, plus statutory interest.
(g)

(1) The tank owner or operator may file with the commissioner a written petition requesting a refund of the annual fee paid for the current annual billing cycle or a waiver or reduction of the penalties associated with such annual fee that would otherwise accrue pursuant to this section, or both. At the commissioner’s sole discretion, the commissioner may refund the annual fee or waive or reduce penalties associated with such fee, or both, if:

(A) The annual fee notice was issued to the tank owner or operator subsequent to approval of an application for permanent closure of underground storage tanks by the commissioner;
(B) In the commissioner’s opinion the refund is in the best interest of the state; and
(C) The tank was:

(i) Empty for temporary closure as defined by the board from the beginning of the applicable annual billing cycle until permanent closure; and
(ii) Permanently closed during the applicable annual billing cycle.
(2) This subsection (g) does not authorize the commissioner to refund annual fees other than the annual fee paid for the current annual billing cycle as provided in this subsection (g) or to waive or reduce penalties associated with any unpaid annual fee except as provided in subsection (f) and this subsection (g).