Tax Rates - Special Taxes and Fees

  1. Alcoholic Beverage Tax
  2. California Tire Fee
  3. Childhood Lead Poisoning Prevention Fee
  4. Cigarette and Tobacco Products Licensing Act
  5. Cigarette and Tobacco Products Tax
  6. Electronic Waste Recycling Fee
  7. Emergency Telephone Users Surcharge
  8. Energy Resources Surcharge (Electrical)
  9. Fire Prevention Fee
  10. Fuel Taxes
    1. Aircraft Jet Fuel
    2. Diesel Fuel Tax
    3. International Fuel Tax Agreement (IFTA) including CA Interstate User Diesel Fuel Tax (DI) Program
    4. Motor Vehicle Fuel License Tax (Operative Through December 31, 2001)
    5. Motor Vehicle Fuel Tax (Operative On or After January 1, 2002)
    6. Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel
    7. Use Fuel Tax
  11. Hazardous Substance Taxes
    1. Generator Fee
    2. Disposal Fee
    3. Facility Fee
    4. Activity Fee
    5. Environmental Fee
  12. Integrated Waste Management Fee (Solid Waste)
  13. Insurance Tax (Tax on Insurers)
  14. Marine Invasive Species Fee (Ballast Water)
  15. Natural Gas Surcharge
  16. Occupational Lead Poisoning Prevention Fee
  17. Oil Spill Response, Prevention, and Administration Fee
  18. Water Rights Fee
  19. Underground Storage Tank Maintenance Fee

  1. Alcoholic Beverage Tax
    Alcoholic Beverage Tax
    Categories
    Rate Per Wine Gallon
    2008 - 2014
    Distilled Spirits (100 proof or less)
    $3.30
    Distilled Spirits (over 100 proof)
    $6.60
    Beer
    $0.20
    Wine
    $0.20
    Sparkling hard cider
    $0.20
    Champagne and sparkling wine
    $0.30
  1. California Tire Fee
    California Tire Fee
    Effective Date 1/1/97 to 12/31/00 1/1/01 to 12/31/04 as of 1/1/05
    Per New Tire $0.25 $1.00 $1.75
 
  1. Childhood Lead Poisoning Prevention Fee For assessment years after 2000, the fee is determined by the Department of Public Health based on market share and there is no longer a per gallon rate.
    Childhood Lead Poisoning Prevention Fee
    Prod.
    Dist.
    Year
    Fee
    Assessment
    Year
    Fee
    Due
    Year
    Rate Per Gallon
    Architectural
    Coating
    Rate Per Gallon
    Petroleum Industry
    Rate Per Pound
    Ambient Air Industry
    1999
    2000
    2001
    $.022757
    $.000697
    $.757024
    1998
    1999
    2000
    $.026053
    $.000756
    $.757024
    1997
    1998
    1999
    $.030614
    $.000754
    $.757245
    1996
    1997
    1998
    $.032380
    $.000740
    $.757200
    1995
    1996
    1997
    $.037400
    $.000755
    $.757200
    1994
    1995
    1996
    $.033481
    $.000760
    $.726618
    1993
    1994
    1995
    $.030947
    $.000764
    $.756899
    1992
    1993
    1994
    $.030859
    $.000758
    $.756981
    1991
    1992
    1993
    $.023880
    $.000762
    $.769199
     
  2. Cigarette and Tobacco Products License Fees
    Cigarette and Tobacco Products License Fees
    License Types Fees for 2008 - 2014
    Retailer $100 per location (one time fee)
    Retailer License Reinstatement Fee $100 per location
    Wholesaler/Distributor $1,000 per location (annually)
    Manufacturer/Importer of cigarettes Market share based on Revenue & Taxation Code §22979.2(c)
    Manufacturer/Importer of chewing tobacco or snuff $10,000 (one time fee)
    Manufacturer/Importer of all other tobacco products excluding chewing tobacco & snuff $2,000 (one time fee)
     
  1. Cigarette and Tobacco Products Tax

    Cigarette and Tobacco Products Tax
    Effective Date Cigarettes Other Tobacco Products
    July 1, 2013 $0.0435/cigarette ($0.87/pack of 20s) 29.82% of wholesale cost
    July 1, 2012 $0.0435/cigarette ($0.87/pack of 20s) 30.68% of wholesale cost
    July 1, 2011 $0.0435/cigarette ($0.87/pack of 20s) 31.73% of wholesale cost
    July 1, 2010 $0.0435/cigarette ($0.87/pack of 20s) 33.02% of wholesale cost
    July 1, 2009 $0.0435/cigarette ($0.87/pack of 20s) 41.11% of wholesale cost
    July 1, 2008 $0.0435/cigarette ($0.87/pack of 20s) 45.13% of wholesale cost
     
  2. Electronic Waste Recycling Fee

    Electronic Waste Recycling Fee
    Categories 2005 to 2008 2009 to 2010 2011 to 2012 January 1, 2013 Forward
    More than four inches but less than 15 inches $6 $8 $6 $3
    At least 15 inches but less than 35 inches $8 $16 $8 $4
    35 inches or more $10 $25 $10 $5
  1. Emergency Telephone Users Surcharge
    Emergency Telephone Users Surcharge
    Surcharge Rate 2008-2013 January 1, 2014 forward
    Percentage applied to intrastate telephone communication
    service charges billed, including intrastate VoIP
    0.50% 0.75%
     
  2. Energy Resources Surcharge (Electrical)
    Energy Resources Surcharge (Electrical)
    Surcharge Rate 2008-2010 2011-2014
    per Kilowatt-hour .00022 $.00029

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  3. Fire Prevention Fee
    Fire Prevention Fee
    Effective Date Rate
    July 1, 2011
    to June 30, 2013
    $150.00 per habitable structure located in a State Responsibility Area (SRA).*
    July 1, 2013
    Forward
    $152.33 per habitable structure located in a State Responsibility Area (SRA).*
    * Owners of habitable structures located in the SRA that are within the boundaries of a local fire protection agency will receive a reduction of $35 per habitable structure.
     

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  4. Fuel Taxes 10a. Aircraft Jet Fuel
    Effective Date Rate Per Gallon
    December 1, 1969
    $.02
      10b. Diesel Fuel Tax
    Effective Date Rate Per Gallon
    July 1, 2014
    $.11
    July 1, 2012
    $.10
    July 1, 2011
    $.13
    July 1, 1995
    $.18
    Note: Biodiesel, waste vegetable oil (wvo), and straight vegetable oil (svo) are taxed at the same rate as diesel fuel.   10c. International Fuel Tax Agreement (IFTA) including California Interstate User Diesel Fuel Tax (DI) Program
    Effective Date Diesel Fuel Tax Component b Rate Per Gallon
    July 1, 2014
    $.11
    $.337
    $.447
    July 1, 2013
    $.10
    $.353
    $.453
    January 1, 2013
    $.10
    $.345
    $.445
    July 1, 2012
    $.10
    $.305
    $.405
    January 1, 2012
    $.13
    $.305
    $.435
    July 1, 2011
    $.13
    $.217
    $.347
    January 1, 2011
    $.18
    $.217
    $.397
    January 1, 2010
    $.18
    $.193
    $.373
    January 1, 2009
    $.18
    $.257
    $.437
    January 1, 2008
    $.18
    $.186
    $.366
    January 1, 2007
    $.18
    $.187
    $.367
    January 1, 2006
    $.18
    $.150
    $.330
    January 1, 2005
    $.18
    $.115
    $.295
    January 1, 2004
    $.18
    $.098
    $.278
    January 1, 2003
    $.18
    $.083
    $.263
    January 1, 2002
    $.18
    $.102
    $.282
    January 1, 2001
    $.18
    $.091
    $.271
    January 1, 2000
    $.18
    $.070
    $.250
    January 1, 1999
    $.18
    $.071
    $.251
    January 1, 1998
    $.18
    $.083
    $.263
    July 1, 1995
    $.18
    $.0
    $.180
      10d. Motor Vehicle Fuel License Tax (Operative Through December 31, 2001)
    Effective Date Rate Per Gallon
    January 1, 1994
    $.18
    January 1, 1993
    $.17
    January 1, 1992
    $.16
    January 1, 1991
    $.15
    August 1, 1990
    $.14
    January 1, 1983
    $.09
    October 1, 1963
    $.07
    July 1, 1953
    $.06
    July 1, 1947
    $.045
    July 29, 1927
    $.03
    October 1, 1923
    $.02
      10e. Motor Vehicle Fuel Tax (Operative On or After January 1, 2002)
    Effective Date Rate Per Gallon
    July 1, 2014
    $0.360 (excludes AV Gas)
    July 1, 2013
    $0.395 (excludes AV Gas)
    July 1, 2012
    $0.360 (excludes AV Gas)
    July 1, 2011
    $0.357 (excludes AV Gas)
    July 1, 2010
    $0.353 (excludes AV Gas)
    January 1, 2002
    $0.18
    Aviation Gasoline (AV Gas)
    Effective Date Rate Per Gallon
    January 1, 2002
    $0.18
      10f. Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel at a Service Station. Effective Date: July 1, 2013
    Categories Gasoline Diesel
    Federal Fuel Tax
    $.184
    $.244
    State Fuel Tax
    $.395
    $.10
    State Underground Storage Tank Fee (UST)
    $.014
    $.014
    Sales Tax (1)
    Determined at the Retail Location
    There are additional state taxes and fees which may or may not be stated on a wholesale receipt or invoice.
    • Oil Spill Prevention and Administration Fee
    • Prepaid Sales Tax
    (1) For more information on the Sales Tax Rates, please see the resources listed below.   10g. Use Fuel Tax Kerosene, Distillate, & Stove Oil (includes Diesel prior to 7/1/95)
    Effective Date Rate Per Gallon
    July 1, 1995 $.18
    January 1, 1994 $.18
    January 1, 1993 $.17
    January 1, 1992 $.16
    January 1, 1991 $.15
    August 1, 1990 $.14
    January 1, 1983 $.09
    July 1, 1953 $.07
    July 1, 1947 $.045
    July 1, 1937 $.03
    Taxation of diesel fuel was moved from the Use Fuel Tax Law to the Diesel Fuel Tax Law effective July 1, 1995.
      Liquefied Petroleum Gas
    Effective Date Rate Per Gallon
    October 1, 1966 $.06
    October 1, 1963 $.07
    January 1, 1959 $.06
    Compressed Natural Gas
    Effective Date Rate Per 100 Cubic Feet
    January 1, 1971 $.07
    Liquefied Natural Gas
    Effective Date Rate Per Gallon
    January 1, 1971 $.06
    Alcohol Fuels*
    Effective Date Rate Per Gallon
    January 1, 1994 $.09
    January 1, 1993 $.085
    January 1, 1992 $.08
    January 1, 1991 $.075
    August 1, 1990 $.07
    January 1, 1983 $.045
    September 29, 1981 $.035
    * (Rate is one-half of the base Use Fuel Tax Rate, currently $0.18 per gallon)

    Annual Flat Rate Tax (January 1, 1988) Per Vehicle
    Annual Flat Rate Tax (January 1, 1988) Per Vehicle
    All passenger car and other vehicles 4,000 lbs. or less $36
    More than 4,000 lbs. but less than 8,001 lbs. $72
    More than 8,000 lbs. but less than 12,001 lbs. $120
    12,000 lbs. or more $168
     
  1. Hazardous Substance Taxes 11a. Generator Fee
    Generator Fee
    Generator Size 2010 2011 2012 2013 2014
    Less than 5 tons $0 $0 $0 $0 $0
    5 to 24.9 tons $197 $199 $205 $209 $212
    25 to 49.9 tons $1,580 $1,594 $1,638 $1,669 $1,698
    50 to 249.9 tons $3,949 $3,986 $4,094 $4,173 $4,246
    250 to 499.9 tons $19,745 $19,930 $20,470 $20,865 $21,230
    500 to 999.9 tons $39,490 $39,860 $40,940 $41,730 $42,460
    1000 to 1999.9 tons $59,235 $59,790 $61,410 $62,595 $63,690
    2000 tons or more $78,980 $79,720 $81,880 $83,460 $84,920
    Generator Fee Historical Rates

    11b. Disposal Fee
    Disposal Fee
    Waste Type 2010 2011 2012 2013 2014
    Exempt waste $0.00 $0.00 $0.00 $0.00 $0.00
    Non-RCRA hazardous waste (including asbestos) * $19.98 $20.16 $20.71 $21.11 $21.48
    Non-RCRA hazardous waste generated in a cleanup action (excluding asbestos) * $5.72 $5.72 $5.72 $5.72 $5.72
    RCRA hazardous waste or hazardous waste not elsewhere classified $49.48 $49.95 $51.30 $52.29 $53.21
    RCRA hazardous waste treated to be a non-RCRA or nonhazardous waste * $19.98 $20.16 $20.71 $21.11 $21.48
    RCRA hazardous waste generated in a cleanup action and treated to be a non-RCRA or nonhazardous waste * $5.72 $5.72 $5.72 $5.72 $5.72
    Mining waste * $15.92 $16.07 $16.51 $16.83 $17.12
    Extremely/restricted hazardous waste $244.96 $247.26 $253.98 $258.88 $263.40
    Incineration/dechlorination residue $6.12 $6.18 $6.35 $6.47 $6.59
    * For these categories, fees apply to the first 5,000 tons of hazardous wastes in each category disposed of,
    or submitted for disposal, in this state at each specific offsite facility by each generator, or at each specific
    onsite facility, per month.
    Disposal Fee Historical Rates

      11c. Facility Fee
    Facility Fee
    Full Permit 2010 2011 2012 2013 2014
    Disposal $283,920 $286,590 $294,380 $300,050 $305,280
    Large Onsite Treatment $85,176 $85,977 $88,314 $90,015 $91,584
    Large Offsite Treatment $85,176 $85,977 $88,314 $90,015 $91,584
    Small Treatment $56,784 $57,318 $58,876 $60,010 $61,056
    Mini Treatment $14,196 $14,330 $14,719 $15,003 $15,264
    Large Storage $56,784 $57,318 $58,876 $60,010 $61,056
    Small Storage $28,392 $28,659 $29,438 $30,005 $30,528
    Mini Storage $7,098 $7,165 $7,360 $7,501 $7,632
    Standardized Permit 1998-2014
    Series A $11,730
    Series B $5,497
    Series C $4,617
    Series C - Small Quantity $2,308
    Postclosure Permit 1998-2014
    Large < 5 years $17,175
    Large 5 years or more $10,300
    Medium < 5 years $11,450
    Medium 5 years or more $6,100
    Small < 5 years $5,725
    Small 5 years or more $3,050
    Transportable Treatment 2010 2011 2012 2013 2014
    Permit-by-Rule $1,378 $1,391 $1,429 $1,457 $1,482
    Conditional Exemption $38 $38 $38 $38 $38
     
    Conditional Authorization * $1,378 $1,391 $1,429 $1,457
    $1,482
    This fixed treatment fee is generally billed by the local CUPA (Certified Unified Local Agency)
    Facility Fee Historical Rates

    11d. Activity Fee for Permit Application/Renewal/Modification
    Land Disposal 2010 2011 2012 2013 2014
    Large Disposal $548,260 $553,425 $568,467 $579,421 $589,520
    Medium Disposal $319,218 $322,225 $330,983 $337,361 $343,241
    Small Disposal $149,689 $151,099 $155,206 $158,197 $160,954
    Storage and/or Treatment 2010 2011 2012 2013 2014
    Large Storage/Treatment $108,210 $109,229 $112,198 $114,360 $116,353
    Medium Storage/Treatment $55,910 $56,437 $57,971 $59,088 $60,118
    Small Storage/Treatment $30,659 $30,948 $31,789 $32,402 $32,967
    Transportable Treatment Unit 2010 2011 2012 2013 2014
    Large Transportable Treatment $108,210 $109,229 $112,198 $114,360 $116,353
    Medium Transportable Treatment $54,103 $54,613 $56,097 $57,178 $58,175
    Small Transportable Treatment $23,447 $23,668 $24,311 $24,779 $25,211
    Incinerators 2010 2011 2012 2013 2014
    Large Incinerator $328,237 $331,329 $340,335 $346,893 $352,939
    Medium Incinerator $191,170 $192,971 $198,216 $202,036 $205,557
    Small Incinerator $90,173 $91,022 $93,496 $95,298 $96,959
    Standardized Permit 2010 2011 2012 2013 2014
    Series A $46,053 $46,487 $47,751 $48,671 $49,519
    Series B $28,751 $29,022 $29,811 $30,385 $30,915
    Series C $7,661 $7,733 $7,943 $8,096 $8,237
    Series C - Small Quantity $7,661 $7,733 $7,943 $8,096 $8,237
    Postclosure Permit 2010 2011 2012 2013 2014
    Large $54,103 $54,613 $56,097 $57,178 $58,175
    Medium $32,464 $32,770 $33,661 $34,310 $34,908
    Small $14,425 $14,561 $14,957 $15,245 $15,511
    Activity Fee Historical Rates

    11e. Environmental Fee

    Number of Employees
    2010 2011 2012 2013 2014
    1 to 49 $0 $0 $0 $0 $0
    50 to 74 $280 $283 $291 $297 $302
    75 to 99 $493 $498 $512 $522 $531
    100 to 249 $983 $992 $1,019 $1,039 $1,057
    250 to 499 $2,108 $2,128 $2,186 $2,228 $2,267
    500 to 999 $3,936 $3,973 $4,081 $4,160 $4,233
    1000 or more $13,358 $13,484 $13,850 $14,117 $14,363
    Environmental Fee Historical Rates

  1. Integrated Waste Management Fee (Solid Waste)
    Categories 1/1/90 to 6/30/90 7/1/90 to 6/30/94 7/1/94 to 6/30/02 as of 7/1/02
    Solid Waste $0.50 $0.75 $1.34 $1.40
    Nonhazardous Wood Waste $0.75 $0.75 $0.75 $0.75
     
  1. Insurance Tax (Tax on Insurers) For the tax on insurers program, the BOE's responsibilities include issuing deficiency assessments, refunds, and evaluating appeals. For detailed information regarding rates, please contact the Department of Insurance at 1-800-927-4357 or visit their website at www.insurance.ca.gov.
  1. Marine Invasive Species Fee
    Category 9/1/05 to 7/31/08 8/1/08 to 10/31/09 as of 11/1/09
    Each qualifying vessel arrival in a California port from a port or place outside California waters. $400 $625 $850
     
  2. Natural Gas Surcharge
    Category
    2012 CARE (rates in dollars/ per therm)
    2012 non-CARE (rates in dollars/ per therm)
    2013 CARE (rates in dollars/ per therm)
    2013 non-CARE (rates in dollars/ per therm)
    2014 CARE (rates in dollars/ per therm)
    2014 non-CARE (rates in dollars/ per therm)
    ALPINE NATURAL GAS
    Residential 0.07940 0.10720 0.03540 0.06750 0.02570 0.03140
    Commercial/Retail N/A 0.10720 N/A 0.06750 0.02570 0.03140
    PACIFIC GAS & ELECTRIC
    Residential 0.05651 0.08618 0.04370 0.06551 0.06075 0.08387
    Small Commercial 0.02328 0.05295 0.01697 0.03878 0.02129 0.04441
    Large Commercial 0.06528 0.09495 0.04956 0.07137 0.06848 0.09160
    Industrial (G-NT -Distribution) N/A 0.04733 N/A 0.03568 N/A 0.04168
    Industrial (G-NT -Transmission/Backbone) N/A 0.03968 N/A 0.02990 N/A 0.03371
    Natural Gas Vehicle N/A 0.03197 N/A 0.02408 N/A 0.02554
    Liquid Natural Gas N/A 0.03197 N/A 0.02408 N/A 0.02554
    SAN DIEGO GAS & ELECTRIC CO.
    Core
    Residential 0.04396 0.07985 0.03193 0.05955 0.03873 0.07376
    Commercial/Industrial 0.08182 0.11770 0.01603 0.04364 0.05123 0.08626
    Natural Gas Vehicle N/A 0.03781 N/A 0.02968 N/A 0.03706
    Noncore
    Commercial/Industrial N/A 0.11118 N/A 0.03840 N/A 0.08032
    SOUTHERN CALIFORNIA GAS CO.
    Core
    Residential 0.05127 0.08231 0.06954 0.09777 0.06098 0.08504
    Commercial/Industrial 0.03879 0.06983 0.02473 0.05295 0.03102 0.05508
    Gas Air Conditioning 0.04293 0.07397 0.02673 0.05495 0.03286 0.05692
    Gas Engine N/A 0.06964 N/A 0.05232 N/A 0.05366
    Natural Gas Vehicle N/A 0.03104 N/A 0.02822 N/A 0.02406
    Noncore
    Commercial/Industrial N/A 0.03520 N/A 0.03092 N/A 0.02734
    SOUTHWEST GAS CORPORATION
    Southern California Territory
    Core
    Residential 0.02411 0.15496 0.02354 0.15289 0.02398 0.15854
    Commercial/Industrial 0.02411 0.15496 0.02354 0.15289 0.02398 0.15854
    Gas Engine N/A 0.15496 N/A 0.15289 N/A 0.15854
    Natural Gas Vehicle N/A 0.15496 N/A 0.15289 N/A 0.15854
    Noncore
    Commercial/Industrial N/A 0.15496 N/A 0.15289 N/A 0.15854
    Northern CA/So. Lake Tahoe Territory
    Core
    Residential 0.02411 0.03742 0.02354 0.03747 0.02398 0.03813
    Commercial/Industrial 0.02411 0.03742 0.02354 0.03747 0.02398 0.03813
    Gas Engine N/A 0.03742 N/A 0.03747 N/A 0.03813
    Natural Gas Vehicle N/A 0.03742 N/A 0.03747 N/A 0.03813
    Noncore
    Commercial/Industrial N/A 0.03742 N/A 0.03747 N/A 0.03813
    WEST COAST GAS CO.
    Non-exempt 0.00187 0.00589 0.00189 0.00613 0.00351 0.00833
    Natural Gas Surcharge Historical Rates

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  3. Occupational Lead Poisoning Prevention Fee
    Occupational Lead Poisoning Prevention Fee
    Number of Employees 2010 2011 2012 2013 2014
    Category A
    Less than 10 $0 $0 $0 $0 $0
    10 to 99 $288 $291 $299 $305 $310
    100 to 499 $578 $583 $599 $611 $622
    500 or more $1,444 $1,458 $1,498 $1,527 $1,554
    Category B
    Less than 10 $0 $0 $0 $0 $0
    10 to 99 $414 $418 $429 $437 $445
    100 to 499 $1,155 $1,166 $1,198 $1,221 $1,242
    500 or more $3,306 $3,337 $3,428 $3,494 $3,555
    Occupational Lead Poisoning Prevention Fee Historical Rates

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  1. Oil Spill Response, Prevention, and Administration Fee Oil Spill Prevention and Administration Fee
    Oil Spill Prevention and Administration Fee
    Effective Date Rate Per Barrel
    January 1, 2012 $.065
    January 20, 2003 $.05
    September 24, 1990 $.04
    Oil Spill Response Fee
    Oil Spill Response Fee
    Effective Date Rate Per Barrel Fee
    September 24, 1990 $.25Not collected currently.
    Fund maximum reached with January 1991 filing.
  2.  
  3. Water Rights Fee
    Water Rights Fee
    Categories July 1, 2010 thru June 30, 2011 July 1, 2011 thru June 30, 2013 July 1, 2013 thru June 30, 2014
    Permit & License$100 plus $0.030 per each acre-foot greater than 10 acre-feet$150 plus $0.050 per each acre-foot greater than 10 acre-feet $150 plus $0.053 per each acre-foot greater than 10 acre-feet
    Pending Application$100 plus $0.030 per each acre-foot greater than 10 acre-feet$150 plus $0.050 per each acre-foot greater than 10 acre-feet $150 plus $0.053 per each acre-foot greater than 10 acre-feet
    Petition$1,000$1,000 $1,000
    Water Lease (for leases under Water Code 1020 et seq. involving water districts)$1000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect.$1000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect. $1000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect.
    Projects under review for 401 certification for FERC licensing$1,000 plus $0.342 per Kilowatt$1,000 plus $0.342 per Kilowatt $1,000 plus $0.342 per Kilowatt
    Projects issued FERC licenses pursuant to 401 certification$100 plus $0.125 per Kilowatt$100 plus $0.125 per Kilowatt $100 plus $0.125 per Kilowatt
     

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  4. Underground Storage Tank Maintenance Fee
    Underground Storage Tank Maintenance Fee
    Effective Date Rate Per Gallon
    January 1, 2014 $.014
    January 1, 2010 $.020
    January 1, 2006 $.014
    January 1, 2005 $.013
    January 1, 1997 $.012
    January 1, 1996 $.009
    January 1, 1995 $.007
    January 1, 1991 $.006