H.B. 117 Enrolled

UNDERGROUND STORAGE TANK FUNDING
1997 GENERAL SESSION
STATE OF UTAH
Sponsor: Bill Wright
AN ACT RELATING TO HEALTH AND ENVIRONMENT; REPEALING THE
ENVIRONMENTAL SURCHARGE ON PETROLEUM; CREATING A VOLUNTARY
PROGRAM FOR QUALIFIED PETROLEUM STORAGE TANKS REGARDING THE
COSTS OF RELEASES; CREATING AN ENVIRONMENTAL ASSURANCE FEE TO
BE PAID BY PROGRAM PARTICIPANTS; PROVIDING FOR ADMINISTRATION
AND PURPOSES OF THE PROGRAM; PROVIDING FOR ADMINISTRATION OF
TANKS NOT PARTICIPATING IN THE PROGRAM, TO ENSURE THEIR
FINANCIAL RESPONSIBILITY; AND PROVIDING A COORDINATION CLAUSE.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
19-6-402, as last amended by Chapter 79, Laws of Utah 1996
19-6-403, as last amended by Chapter 297, Laws of Utah 1994
19-6-404, as last amended by Chapter 214, Laws of Utah 1992
19-6-405.5, as enacted by Chapter 214, Laws of Utah 1992
19-6-407, as last amended by Chapter 297, Laws of Utah 1994
19-6-408, as last amended by Chapter 28, Laws of Utah 1995
19-6-409, as last amended by Chapter 297, Laws of Utah 1994
19-6-411, as last amended by Chapter 162, Laws of Utah 1996
19-6-412, as last amended by Chapter 214, Laws of Utah 1992
19-6-414, as last amended by Chapter 214, Laws of Utah 1992
19-6-415, as last amended by Chapter 214, Laws of Utah 1992
19-6-417, as last amended by Chapter 214, Laws of Utah 1992
19-6-419, as last amended by Chapter 162, Laws of Utah 1996
19-6-420, as last amended by Chapter 297, Laws of Utah 1994
19-6-421, as last amended by Chapter 188, Laws of Utah 1993

19-6-423, as last amended by Chapter 214, Laws of Utah 1992
19-6-424, as last amended by Chapter 214, Laws of Utah 1992
19-6-425, as last amended by Chapter 214, Laws of Utah 1992
19-6-426, as last amended by Chapter 214, Laws of Utah 1992
59-1-403, as last amended by Chapter 259, Laws of Utah 1994
ENACTS:
19-6-410.5, Utah Code Annotated 1953
19-6-415.5, Utah Code Annotated 1953
19-6-428, Utah Code Annotated 1953
19-6-429, Utah Code Annotated 1953
REPEALS:
19-6-410, as last amended by Chapter 1, Laws of Utah 1993, Second Special Session
This act enacts uncodified material.
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 19-6-402 is amended to read:
19-6-402. Definitions.
As used in this part:
(1) "Abatement action" means action taken to limit, reduce, mitigate, or eliminate a release
from an underground storage tank or petroleum storage tank, or to limit or reduce, mitigate, or
eliminate the damage caused by that release.
(2) "Board" means the Solid and Hazardous Waste Control Board created in Section
19-1-106.
(3) "Bodily injury" means bodily harm, sickness, disease, or death sustained by any person.
(4) "Certificate of compliance" means a certificate issued to a facility by the executive
secretary:
(a) demonstrating that an owner or operator of a facility containing one or more petroleum
storage tanks has met the requirements of this part [to be eligible for payments of costs from the fund
regarding any release meeting the requirements of Section 19-6-424]; and

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(b) listing all tanks at the facility, specifying which tanks may receive petroleum and which
tanks have not met the requirements for compliance.
(5) "Certificate of registration" means a certificate issued to a facility by the executive
secretary demonstrating that an owner or operator of a facility containing one or more underground
storage tanks has:
(a) registered the tanks; and
(b) paid the annual underground storage tank fee.
(6) (a) "Certified underground storage tank consultant" means any person who:
(i) meets the education and experience standards established by the board under Subsection
19-6-403(1)(a)[(v)] (vi) in order to provide or contract to provide information, opinions, or advice
relating to underground storage tank management, release abatement, investigation, corrective
action, or evaluation for a fee, or in connection with the services for which a fee is charged; and
(ii) has submitted an application to the board and received a written statement of certification
from the board.
(b) "Certified underground storage tank consultant" does not include:
(i) an employee of the owner or operator of the underground storage tank, or an employee
of a business operation that has a business relationship with the owner or operator of the
underground storage tank, and that markets petroleum products or manages underground storage
tanks; or
(ii) persons licensed to practice law in this state who offer only legal advice on underground
storage tank management, release abatement, investigation, corrective action, or evaluation.
(7) "Closed" means an underground storage tank no longer in use that has been:
(a) emptied and cleaned to remove all liquids and accumulated sludges; and
(b) either removed from the ground or filled with an inert solid material.
(8) "Corrective action plan" means a plan for correcting a release from a petroleum storage
tank that includes provisions for all or any of the following:
(a) cleanup or removal of the release;
(b) containment or isolation of the release;

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(c) treatment of the release;
(d) correction of the cause of the release;
(e) monitoring and maintenance of the site of the release;
(f) provision of alternative water supplies to persons whose drinking water has become
contaminated by the release; or
(g) temporary or permanent relocation, whichever is determined by the executive secretary
to be more cost-effective, of persons whose dwellings have been determined by the executive
secretary to be no longer habitable due to the release.
(9) "Costs" means any monies expended for:
(a) investigation;
(b) abatement action;
(c) corrective action;
(d) judgments, awards, and settlements for bodily injury or property damage to third parties;
(e) legal and claims adjusting costs incurred by the state in connection with judgments,
awards, or settlements for bodily injury or property damage to third parties; or
(f) costs incurred by the state risk manager in determining the actuarial soundness of the
fund.
(10) "Covered by the fund" means the requirements of Section 19-6-424 have been met.
(11) "Dwelling" means a building that is usually occupied by a person lodging there at night.
(12) "Enforcement proceedings" means a civil action or the procedures to enforce orders
established by Section 19-6-425.
(13) "Executive secretary" means the executive secretary of the board.
(14) "Facility" means all underground storage tanks located on a single parcel of property
or on any property adjacent or contiguous to that parcel.
(15) "Fund" means the Petroleum Storage Tank Trust Fund created in Section 19-6-409.
(16) "Loan fund" means the Petroleum Storage Tank Loan Fund created in Section
19-6-405.3.
(17) "Operator" means any person in control of or who is responsible on a daily basis for the

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maintenance of an underground storage tank that is in use for the storage, use, or dispensing of a
regulated substance.
(18) "Owner" means:
(a) in the case of an underground storage tank in use on or after November 8, 1984, any
person who owns an underground storage tank used for the storage, use, or dispensing of a regulated
substance; and
(b) in the case of any underground storage tank in use before November 8, 1984, but not in
use on or after November 8, 1984, any person who owned the tank immediately before the
discontinuance of its use for the storage, use, or dispensing of a regulated substance.
(19) "Petroleum" includes crude oil or any fraction of crude oil that is liquid at 60 degrees
Fahrenheit and at a pressure of 14.7 pounds per square inch absolute.
(20) "Petroleum storage tank" means a tank that:
(a) (i) is underground;
[(b)] (ii) is regulated under Subtitle I of the Resource Conservation and Recovery Act, 42
U.S.C. Section 6991c, et seq.; and
[(c)] (iii) contains petroleum; or
(b) is a tank that the owner or operator voluntarily submits for participation in the Petroleum
Storage Tank Trust Fund under Section 19-6-415.
[(28)] (21) "[Underground] Petroleum Storage Tank Account" means the account created
in Section 19-6-405.5.
(22) "Program" means the Environmental Assurance Program under Section 19-6-410.5.
[(21)] (23) "Property damage" means physical injury to or destruction of tangible property
including loss of use of that property.
[(22)] (24) "Regulated substance" means petroleum and petroleum-based substances
comprised of a complex blend of hydrocarbons derived from crude oil through processes of
separation, conversion, upgrading, and finishing, and includes motor fuels, jet fuels, distillate fuel
oils, residual fuel oils, lubricants, petroleum solvents, and used oils.
[(23)] (25) "Release" means any spilling, leaking, emitting, discharging, escaping, leaching,

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or disposing from an underground storage tank or petroleum storage tank. The entire release is
considered a single release.
[(24)] (26) (a) "Responsible party" means any person who:
(i) is the owner or operator of a facility;
(ii) owns or has legal or equitable title in a facility or an underground storage tank;
(iii) owned or had legal or equitable title in the facility at the time any petroleum was
received or contained at the facility;
(iv) operated or otherwise controlled activities at the facility at the time any petroleum was
received or contained at the facility; or
(v) is an underground storage tank installation company.
(b) "Responsible party" as defined in Subsections (26)(a)(i), (ii), and (iii) does not include:
(i) any person who is not an operator and, without participating in the management of a
facility and otherwise not engaged in petroleum production, refining, and marketing, holds indicia
of ownership:
(A) primarily to protect his security interest in the facility; or
(B) as a fiduciary or custodian under Title 75, Uniform Probate Code, or under an employee
benefit plan; or
(ii) governmental ownership or control of property by involuntary transfers as provided in
CERCLA Section 101(20)(D), 42 U.S.C. Section 9601(20)(D).
(c) The exemption created by Subsection (b)(i)(B) does not apply to actions taken by the
state or its officials or agencies under this part.
(d) The terms and activities "indicia of ownership," "primarily to protect a security interest,"
"participation in management," and "foreclosure on property and postforeclosure activities," under
this part shall be in accordance with 40 CFR 300.1100, National Contingency Plan.
(e) The terms "participation in management" and "indicia of ownership" as defined in 40
CFR 300.1100, National Contingency Plan, include and apply to the fiduciaries listed in Subsection
[(23)] (26)(b)(i)(B).
[(25)] (27) "Soil test" means a test, established or approved by board rule, to detect the

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presence of petroleum in soil.
[(26)] (28) "State cleanup appropriation" means the money appropriated by the Legislature
to the department [under Section 19-6-409] to fund the investigation, abatement, and corrective
action regarding releases not covered by the fund [and not on the national priority list as defined in
Section 19-6-302].
[(27)] (29) "Underground storage tank" means any tank regulated under Subtitle I, Resource
Conservation and Recovery Act, 42 U.S.C. Section 6991c, et seq., including:
(a) a petroleum storage tank;
(b) underground pipes and lines connected to a storage tank; and
(c) any underground ancillary equipment and containment system.
[(29)] (30) "Underground storage tank installation company" means any person, firm,
partnership, corporation, governmental entity, association, or other organization who installs
underground storage tanks.
[(30)] (31) "Underground storage tank installation company permit" means a permit issued
to an underground storage tank installation company by the executive secretary.
[(31)] (32) "Underground storage tank technician" means a person employed by and acting
under the direct supervision of a certified underground storage tank consultant to assist in carrying
out the functions described in Subsection (6)(a).
Section 2. Section 19-6-403 is amended to read:
19-6-403. Powers and duties of board.
(1) (a) The board shall regulate underground storage tanks and petroleum storage tanks by
applying the provisions of this part and by making rules for:
(i) certification of tank installers, inspectors, testers, and removers;
(ii) registration of tanks;
(iii) administration of the petroleum storage tank program;
(iv) format and required information regarding records to be kept by tank owners or
operators who are participating in the fund;
[(iv)] (v) voluntary participation in the fund for above ground petroleum storage tanks and

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tanks exempt from regulation under 40 C.F.R., Part 280, Subpart (B), and specified in Section
19-6-415; and
[(v)] (vi) certification of underground storage tank consultants, including requirements for
minimum education or experience, which rules shall recognize the educational background of a
professional engineer licensed under Title 58, Chapter 22, Professional Engineers and Land
Surveyors Licensing Act, as meeting the education requirements for certification, but shall require
proof of experience that meets certification requirements.
(b) The board shall make rules in accordance with Title 63, Chapter 46a, Utah
Administrative Rulemaking Act, adopting requirements for underground storage tanks contained in
Subtitle I of the Resource Conservation and Recovery Act, 42 U.S.C. Section 6991c, et seq., and
other future applicable final federal regulations.
(2) The board shall ensure that the rules made under the authority of Subsection (1) meet
federal requirements for the state's assumption of primacy in the regulation of underground storage
tanks, as provided in Section 9004 of the Resource Conservation and Recovery Act, 42 U.S.C.
Section 6991c, et seq.
Section 3. Section 19-6-404 is amended to read:
19-6-404. Powers and duties of executive secretary.
(1) The executive secretary shall administer the [underground storage tank program and]
petroleum storage tank program established in this part.
(2) As necessary to meet the requirements or carry out the purposes of this part, the
executive secretary may:
(a) advise, consult, and cooperate with other persons;
(b) employ persons;
(c) authorize a certified employee or a certified representative of the department to conduct
facility inspections and reviews of records required to be kept by this part and by rules made under
this part;
(d) encourage, participate in, or conduct studies, investigation, research, and demonstrations;
(e) collect and disseminate information;

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(f) enforce rules made by the board and any requirement in this part by issuing notices and
orders;
(g) review plans, specifications, or other data;
(h) represent the state in all matters pertaining to interstate underground storage tank
management and control, including, with the concurrence of the executive director, entering into
interstate compacts and other similar agreements;
(i) enter into contracts or agreements with political subdivisions for the performance of any
of the department's responsibilities under this part if:
(i) [such a] the contract or agreement is not prohibited by state or federal law and will not
result in a loss of federal funding; and
(ii) the executive secretary determines that:
(A) the political subdivision is willing and able to satisfactorily discharge its responsibilities
under the contract or agreement; and
(B) the contract or agreement will be practical and effective;
(j) take any necessary enforcement action authorized under this part;
(k) require an owner or operator of an underground storage tank to:
(i) furnish information or records relating to the tank, its equipment, and contents;
(ii) monitor, inspect, test, or sample the tank, its contents, and any surrounding soils, air, or
water; or
(iii) provide access to the tank at reasonable times;
(l) take any abatement, investigative, or corrective action as authorized in this part; and
(m) enter into agreements or issue orders to apportion percentages of liability of responsible
parties under Section 19-6-424.5.
(3) Except as otherwise provided in Subsection 19-6-414 (3), appeals of decisions made by
the executive secretary under this part shall be made to the board.
Section 4. Section 19-6-405.5 is amended to read:
19-6-405.5. Creation of restricted account.
(1) There is created in the General Fund a restricted account known as the [Underground]

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Petroleum Storage Tank Restricted Account.
(2) All penalties imposed under this part shall be deposited in this account. Specified
program funds under this part that are unexpended at the end of the fiscal year lapse into this
account.
(3) The Legislature shall appropriate the money in the account to the department for the
costs of administering the [underground] petroleum storage tank program under this part.
Section 5. Section 19-6-407 is amended to read:
19-6-407. Underground storage tank registration -- Change of ownership or operation
-- Civil penalty.
(1) (a) Each owner or operator of an underground storage tank shall register the tank with
the executive secretary if the tank:
(i) is in use; or
(ii) was closed after January 1, 1974.
(b) If a new person assumes ownership or operational responsibilities for an underground
storage tank, that person shall inform the executive secretary of the change within 30 days after the
change occurs.
(c) Each installer of an underground storage tank shall notify the executive secretary of the
completed installation within 60 days following the installation of an underground storage tank.
(2) The executive secretary may issue a notice of agency action assessing a civil penalty in
the amount of $1,000 if an owner, operator, or installer, of a petroleum or underground storage tank
fails to register the tank or provide notice as required in Subsection (1).
(3) The penalties collected under authority of this section shall be deposited in the
[Underground] Petroleum Storage Tank Restricted Account created in Section 19-6-405.5.
Section 6. Section 19-6-408 is amended to read:
19-6-408. Underground storage tank registration fee -- Processing fee for tanks not on
the program.
(1) The department may assess an annual underground storage tank registration fee against
owners or operators of underground storage tanks that have not been closed. These fees shall be:

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(a) billed per facility;
(b) due on July 1 annually;
(c) deposited with the department as dedicated credits; [and]
(d) used by the department for the administration of the underground storage tank program
outlined in this part; and
(e) established under Section 63-38-3.2.
(2) (a) In addition to the fee under Subsection (1), an owner or operator who elects to
demonstrate financial assurance through a mechanism other than the Environmental Assurance
Program shall pay a processing fee of:
(i) for fiscal year 1997-98, $1,000 for each financial assurance mechanism document
submitted to the division for review; and
(ii) on and after July 1, 1998, a processing fee established under Section 63-38-3.2.
(b) If a combination of financial assurance mechanisms is used to demonstrate financial
assurance, the fee under Subsection (2)(a) shall be paid for each document submitted.
(c) As used in this Subsection (2), "financial assurance mechanism document" may be a
single document that covers more than one facility through a single financial assurance mechanism.
[(2)] (3) Any funds provided for administration of the underground storage tank program
under this section that are not expended at the end of the fiscal year lapse into the [Underground]
Petroleum Storage Tank Restricted Account created in Section 19-6-405.5.
[(3) In establishing fees, the department shall follow the procedures of Section 63-38-3.2.]
(4) The executive secretary shall provide all owners or operators who pay the annual
underground storage tank registration fee a certificate of registration.
(5) (a) The executive secretary may issue a notice of agency action assessing a civil penalty
of $1,000 per facility if an owner or operator of an underground storage tank facility fails to pay the
required fee within 60 days after the July 1 due date.
(b) The registration fee and late payment penalty accrue interest at 12% per annum.
(c) If the registration fee, late payment penalty, and interest accrued under this subsection
are not paid in full within 60 days after the July 1 due date any certificate of compliance issued prior

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to the July 1 due date lapses. The executive secretary may not reissue the certificate of compliance
until full payment under this subsection is made to the department.
(d) The executive secretary may waive any penalty assessed under this subsection if no fuel
has been dispensed from the tank on or after July 1, 1991.
Section 7. Section 19-6-409 is amended to read:
19-6-409. Petroleum Storage Tank Trust Fund created -- Source of revenues.
(1) (a) There is created an expendable trust fund entitled the Petroleum Storage Tank Trust
Fund.
(b) The sole sources of revenues for the fund are:
(i) petroleum storage tank fees under Section 19-6-411;
(ii) underground storage tank installation company permit fees under Section 19-6-411;
(iii) the environmental [surcharge assessed] assurance fee paid under Section [19-6-410]
19-6-410.5; and
(iv) costs recovered under this part.
(c) Interest earned on fund monies shall be deposited into the fund.
(2) Fund monies may be used to pay:
(a) costs as provided in [this part] Section 19-6-419; and
(b) for the administration of the fund and the environmental [surcharge] assurance program
and fee under Section 19-6-410.5.
(3) Costs for the administration of the fund and the environmental [surcharge] assurance fee
shall be appropriated by the Legislature.
(4) The executive secretary may expend monies from the fund for:
(a) legal and claims adjusting costs incurred by the state in connection with claims,
judgments, awards, or settlements for bodily injury or property damage to third parties;
(b) costs incurred by the state risk manager in determining the actuarial soundness of the
fund; and
(c) other costs as provided in this part.
[(5) Money in the Petroleum Storage Tank Fund in excess of $18,000,000 may be

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appropriated by the Legislature to either or both of the following:]
[(a) the loan fund for purposes stated in Section 19-6-405.3; or]
[(b) the department to be applied to the costs of investigation, abatement, and corrective
action regarding releases not covered by the fund and not on the national priority list as defined in
Section 19-6-302.]
[(6) The board shall:]
[(a) establish by rule criteria for determining priorities for taking action or expending money
under Subsection (5)(b); and]
[(b) give due emphasis to releases that present a threat to public health or the environment.]
[(c) All funds appropriated to the department under Subsections (3) and (5)(b) that are not
expended or committed at the end of the fiscal year lapse into the Underground Storage Tank
Account.]
(5) For fiscal year 1997-98, money in the Petroleum Storage Tank Trust Fund, up to a
maximum of $2,200,000, may be appropriated by the Legislature to the department as nonlapsing
funds to be applied to the costs of investigation, abatement, and corrective action regarding releases
not covered by the fund and not on the national priority list as defined in Section 19-6-302.
Section 8. Section 19-6-410.5 is enacted to read:
19-6-410.5. Environmental assurance program -- Participant fee.
(1) There is created an Environmental Assurance Program. The program shall provide to
participating owners and operators, upon payment of the fee imposed under Subsection (2),
assistance with the costs of investigation, abatement, and corrective action regarding releases at
facilities participating in the program, to the extent provided under Section 19-6-419.
(2) Participation in the program is voluntary.
(3) (a) There is assessed of all participants in the program the greater of:
(i) an environmental assurance fee of 1/2 cent per gallon on all petroleum delivered to any
tank participating in the program; or
(ii) an environmental assurance fee of $250 annually for each tank participating in the
program.

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(b) The department shall deposit revenue from the fee in the Petroleum Storage Tank Trust
Fund.
(c) Revenue collected under this section shall be used solely for the purposes under Section
19-6-409.
(4) (a) The department shall by rule establish procedures and due dates for payment of the
fee.
(b) The rules shall include provisions that:
(i) if the fee is not paid on or before the due date established by rule, the department may
impose a late penalty of $60 for each facility for which the fee is overdue;
(ii) the fee and the late penalty accrue interest at 12% per annum;
(iii) if the fee, the late penalty, and all accrued interest are not received by the department
within 60 days of the due date established by rule, the eligibility of the owner or operator to receive
payments for claims against the fund lapses; and
(iv) in order for the owner or operator to reinstate eligibility to receive payments for claims
against the fund, the owner or operator shall meet the requirements of Subsection 19-6-428(3).
Section 9. Section 19-6-411 is amended to read:
19-6-411. Petroleum storage tank fee for program participants.
(1) In addition to the underground storage tank registration fee paid in Section 19-6-408, the
owner or operator of a petroleum storage tank who elects to participate in the environmental
assurance program under Section 19-6-410.5 shall also pay an annual petroleum storage tank fee to
the department for each facility as follows:
(a) on and after July 1, 1990, through June 30, 1993, an annual fee of:
(i) $250 for each tank:
(A) located at a facility engaged in petroleum production, refining, or marketing; or
(B) with an annual monthly throughput of more than 10,000 gallons; and
(ii) $125 for each tank:
(A) not located at a facility engaged in petroleum production, refining, or marketing; and
(B) with an annual monthly throughput of 10,000 gallons or less;

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(b) on and after July 1, 1993, through June 30, 1994, an annual fee of:
(i) $150 for each tank:
(A) located at a facility engaged in petroleum production, refining, or marketing; or
(B) with an average monthly throughput of more than 10,000 gallons; and
(ii) $75 for each tank:
(A) not located at a facility engaged in petroleum production, refining, or marketing; and
(B) with an average monthly throughput of 10,000 gallons or less; and
(c) on and after July 1, 1994, an annual fee of:
(i) $50 for each tank in a facility with an annual facility throughput rate of 400,000 gallons
or less;
(ii) $150 for each tank in a facility with an annual facility throughput rate of more than
400,000 gallons; and
(iii) $150 for each tank in a facility regarding which:
(A) the facility's throughput rate is not reported to the department within 30 days after the
date this throughput information is requested by the department; or
(B) the owner or operator elects to pay the fee under this subsection, rather than report under
Subsection (1)(c)(i) or (ii).
(2) (a) As a condition of [permitting,] receiving a permit and being eligible for benefits under
Section 19-6-419 from the Petroleum Storage Tank Trust Fund, each underground storage tank
installation company shall pay to the department the following fees to be deposited in the fund:
(i) an annual fee of:
(A) $2,000 per underground storage tank installation company if the installation company
has installed 15 or fewer underground storage tanks within the 12 months preceding the fee due date;
or
(B) $4,000 per underground storage tank installation company if the installation company
has installed 16 or more underground storage tanks within the 12 months preceding the fee due date;
and
(ii) $200 for each underground storage tank installed in the state, to be paid prior to

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completion of installation.
(b) The board shall make rules specifying which portions of an underground storage tank
installation shall be subject to the permitting fees when less than a full underground storage tank
system is installed.
(3) (a) Fees under [Subsections] Subsection (1) [and (2)(a)(i)] are due on or before July 1
annually.
(b) If the department does not receive the fee on or before July 1 [or before the installation
under Subsection (2)(a)(ii) is completed], the department shall impose a late penalty of $60 per
facility [or per installation company].
(c) (i) The fee and the late penalty accrue interest at 12% per annum.
[(4) (a) If the fee, late penalty, and all accrued interest due under Subsection (3)(a) are not
received by the department within 60 days after July 1, the issued certificate of compliance or
underground storage tank installation company permit, and eligibility to receive payments for claims
against the fund lapse on the 61st day after July 1.]
[(b) If the fee, late penalty, and all accrued interest due under Subsection (2)(a)(ii) are not
received by the department within 60 days after the underground storage tank installation is
completed, the issued underground storage tank installation company permit and eligibility to
receive payments for claims against the fund lapse on the 61st day after the tank installation is
completed.]
[(c) The executive secretary may not reissue the certificate of compliance or underground
storage tank installation company permit until the fee, late penalty, and all accrued interest are
received by the department.]
(ii) If the fee, the late penalty, and all accrued interest are not received by the department
within 60 days after July 1, the eligibility of the owner or operator to receive payments for claims
against the fund lapses on the 61st day after July 1.
(iii) In order for the owner or operator to reinstate eligibility to receive payments for claims
against the fund, the owner or operator shall meet the requirements of Subsection 19-6-428(3).
(4) (a) (i) Fees under Subsection (2)(a)(i) are due on or before July 1 annually. If the

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department does not receive the fees on or before July 1, the department shall impose a late penalty
of $60 per installation company. The fee and the late penalty accrue interest at 12% per annum.
(ii) If the fee, late penalty, and all accrued interest due are not received by the department
within 60 days after July 1, the underground storage tank installation company's permit and
eligibility to receive payments for claims against the fund lapse on the 61st day after July 1.
(b) (i) Fees under Subsection (2)(a)(ii) are due prior to completion of installation. If the
department does not receive the fees prior to completion of installation, the department shall impose
a late penalty of $60 per facility. The fee and the late penalty accrue interest at 12% per annum.
(ii) If the fee, late penalty, and all accrued interest are not received by the department within
60 days after the underground storage tank installation is completed, eligibility to receive payments
for claims against the fund for that tank lapse on the 61st day after the tank installation is completed.
(c) The executive secretary may not reissue the underground storage tank installation
company permit until the fee, late penalty, and all accrued interest are received by the department.
(5) If the state risk manager determines the fees established in Subsections (1) and (2) and
the environmental [surcharge] assurance fee established in Section [19-6-410] 19-6-410.5 are
insufficient to maintain the fund on an actuarially sound basis, he shall petition the Legislature to
increase the petroleum storage tank and underground storage tank installation company permit fees,
and the environmental assurance fee to a level that will sustain the fund on an actuarially sound
basis.
(6) The provisions of this subsection take precedence over all other provisions of this
section:
(a) when a petroleum storage tank is initially registered with the executive secretary, the
department shall assess and collect a petroleum storage tank fee of $250 from the owner or operator
for that fiscal year; and
(b) the department may not assess any other petroleum storage tank fee from the owner or
operator for that fiscal year.
(7) The executive secretary may waive all or part of the fees required to be paid on or before
May 5, 1997, for a petroleum storage tank under this section if no fuel has been dispensed from the

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tank on or after July 1, 1991.
(8) (a) Each petroleum storage tank or underground storage tank, for which payment of fees
has been made and other requirements have been met to qualify for a certificate of compliance under
this part, shall be issued a form of identification, as determined by the board under Subsection (8)(b).
(b) The board shall make rules providing for the identification, through a tag or other readily
identifiable method, of petroleum storage tanks or underground storage tanks under Subsection (8)(a)
that qualify for a certificate of compliance under this part.
Section 10. Section 19-6-412 is amended to read:
19-6-412. Petroleum storage tank -- Certificate of compliance.
(1) (a) Beginning July 1, 1990, an owner or operator of a petroleum storage tank may obtain
a certificate of compliance for the facility.
(b) Effective July 1, 1991, each owner or operator of a petroleum storage tank shall have a
certificate of compliance for the facility.
(2) The executive secretary shall issue a certificate of compliance if:
(a) the owner or operator has a certificate of registration;
(b) [the petroleum storage tank fee has been paid] the owner or operator demonstrates it is
participating in the Environmental Assurance Program under Section 19-6-410.5, or otherwise
demonstrates compliance with financial assurance requirements as defined by rule;
(c) all state and federal statutes, rules, and regulations have been substantially complied
with; and
(d) all tank test requirements of Section 19-6-413 have been met.
(3) If the ownership of or responsibility for the petroleum storage tank changes, the
certificate of compliance is still valid unless it has been revoked or has lapsed.
(4) The executive secretary may issue a certificate of compliance for a period of less than
one year to maintain an administrative schedule of certification.
(5) The executive secretary shall reissue a certificate of compliance if the owner or operator
of an underground storage tank has complied with the requirements of Subsection (2).
(6) If the owner or operator electing to participate in the program has a number of tanks in

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an area where the executive secretary finds it would be difficult to accurately determine which of the
tanks may be the source of a release, the owner may only elect to place all of the tanks in the area
in the program, but not just some of the tanks in the area.
Section 11. Section 19-6-414 is amended to read:
19-6-414. Grounds for revocation of certificate of compliance and ineligibility for
payment of costs from fund.
(1) If the executive secretary determines that any of the requirements of Subsection 19-6-412
(2) and Section 19-6-413 have not been met, the executive secretary shall notify the owner or
operator by certified mail that:
(a) his certificate of compliance may be revoked;
(b) if he is participating in the program, he is violating the eligibility requirements for the
fund; and
(c) he shall demonstrate his compliance with this part within 60 days after receipt of the
notification or his certificate of compliance will be revoked and if participating in the program he
will be ineligible to receive payment for claims against the fund.
(2) If the executive secretary determines the owner's or operator's compliance problems have
not been resolved within 60 days after receipt of the notification in Subsection (1), the executive
secretary shall send written notice to the owner or operator that the owner's or operator's certificate
of compliance is revoked and he is no longer eligible for payment of costs from the fund.
(3) Revocation of certificates of compliance may be appealed to the executive director.
Section 12. Section 19-6-415 is amended to read:
19-6-415. Participation of exempt and above ground tanks.
(1) An underground storage tank exempt from regulation under 40 C.F.R., Part 280, Subpart
A, may become eligible for payments from the Petroleum Storage Tank Trust Fund if it:
[(1)] (a) (i) is a farm or residential tank with a capacity of 1,100 gallons or less and is used
for storing motor fuel for noncommercial purposes;
[(b)] (ii) is used for storing heating oil for consumptive use on the premises where stored;
or

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[(c)] (iii) is used for any oxygenate blending component for motor fuels;
[(2)] (b) complies with the requirements of Section 19-6-412; [and]
[(3)] (c) meets other requirements established by rules made under Section 19-6-403; and
(d) pays registration and tank fees and environmental assurance fees, equivalent to those fees
outlined in Sections 19-6-408, 19-6-410.5, and 19-6-411.
(2) An above ground petroleum storage tank may become eligible for payments from the
Petroleum Storage Tank Trust Fund if the owner or operator:
(a) pays those fees that are equivalent to the registration and tank fees and environmental
assurance fees under Sections 19-6-408, 19-6-410.5, and 19-6-411;
(b) complies with the requirements of Section 19-6-412; and
(c) meets other requirements established by rules made under Section 19-6-403.
Section 13. Section 19-6-415.5 is enacted to read:
19-6-415.5. State-owned underground tanks to participate in program.
Any underground storage tank owned or leased by the state of Utah and subject to the
financial assurance requirements established by division rule shall participate in the program.
Section 14. Section 19-6-417 is amended to read:
19-6-417. Use of fund revenues to investigate certain releases from petroleum storage
tank.
If the executive secretary is notified of or otherwise becomes aware of a release or suspected
release of petroleum, he may expend revenues from the fund to investigate the release or suspected
release if he has reasonable cause to believe the release is from a tank that is covered by the fund.
Section 15. Section 19-6-419 is amended to read:
19-6-419. Costs covered by the fund -- Costs paid by owner or operator -- Payments
to third parties -- Apportionment of costs.
(1) If all requirements of this part have been met and a release occurs from a tank that is
covered by the fund, the costs per release shall be covered as provided under this section.
(2) The responsible party shall pay:
(a) the first $10,000 of costs; and

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(b) (i) all costs over $1,000,000, if the release was from a tank:
(A) located at a facility engaged in petroleum production, refining, or marketing; or
(B) with an average monthly facility throughput of more than 10,000 gallons; and
(ii) all costs over $500,000, if the release was from a tank:
(A) not located at a facility engaged in petroleum production, refining, or marketing; and
(B) with an average monthly facility throughput of 10,000 gallons or less.
(3) If money is available in the fund and the responsible party has paid costs of $10,000, the
executive secretary shall pay costs from the fund in an amount not to exceed:
(a) $990,000 if the release was from a tank:
(i) located at a facility engaged in petroleum production, refining, or marketing; or
(ii) with an average monthly facility throughput of more than 10,000 gallons; and
(b) $490,000 if the release was from a tank:
(i) not located at a facility engaged in petroleum production, refining, or marketing; and
(ii) with an average monthly facility throughput of 10,000 gallons or less.
(4) The total costs of tank releases regarding any responsible party that may be paid in any
fiscal year by fund monies are:
(a) $990,000 for a responsible party of one to 99 petroleum storage tanks; or
(b) $1,990,000 for a responsible party of 100 or more petroleum storage tanks.
(5) (a) In authorizing payments for costs from the fund, the executive secretary shall
apportion monies first to legal, adjusting, and actuarial expenses incurred by the state; expenses
incurred in investigation, abatement action, and corrective action; and then to payment of judgments,
awards, or settlements to third parties for bodily injury or property damage.
(b) The board shall make rules governing the apportionment of costs among third party
claimants.
Section 16. Section 19-6-420 is amended to read:
19-6-420. Releases -- Abatement actions -- Corrective actions.
(1) If the executive secretary determines that a release from a petroleum storage tank has
occurred, he shall:

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(a) identify and name as many of the responsible parties as reasonably possible; and
(b) determine which responsible parties, if any, are covered by the fund regarding the release
in question.
(2) Regardless of whether the [responsible parties are] tank generating the release is covered
by the fund, the executive secretary may:
(a) order the owner or operator to take abatement, investigative, or corrective action,
including the submission of a corrective action plan; and
(b) if the owner or operator fails to take any of the abatement, investigative, or corrective
action ordered by the executive secretary, the executive secretary may take any one or more of the
following actions:
(i) subject to the conditions in this part, use monies from the fund, if the tank involved is
covered by the fund, or state cleanup appropriation to perform investigative, abatement, or corrective
action;
(ii) commence an enforcement proceeding;
(iii) enter into agreements or issue orders as allowed by Section 19-6-424.5; or
(iv) recover costs from responsible parties equal to their proportionate share of liability as
determined by Section 19-6-424.5.
(3) (a) Subject to the limitations established in Section 19-6-419, the executive secretary
shall provide monies from the fund for abatement action for a release generated by a tank covered
by the fund if:
(i) the owner or operator takes the abatement action ordered by the executive secretary; and
(ii) the executive secretary approves the abatement action.
(b) If a release presents the possibility of imminent and substantial danger to the public
health or the environment, the owner or operator may take immediate abatement action and petition
the executive secretary for reimbursement from the fund for the costs of the abatement action. If the
owner or operator can demonstrate to the satisfaction of the executive secretary that the abatement
action was reasonable and timely in light of circumstances, the executive secretary shall reimburse
the petitioner for costs associated with immediate abatement action, subject to the limitations

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established in Section 19-6-419.
(c) The owner or operator shall notify the executive secretary within 24 hours of the
abatement action taken.
(4) (a) If the executive secretary determines corrective action is necessary, the executive
secretary shall order the owner or operator to submit a corrective action plan to address the release.
(b) If the owner or operator submits a corrective action plan, the executive secretary shall
review the corrective action plan and approve or disapprove the plan.
(c) In reviewing the corrective action plan, the executive secretary shall consider the
following:
(i) the threat to public health;
(ii) the threat to the environment; and
(iii) the cost-effectiveness of alternative corrective actions.
(5) If the executive secretary approves the corrective action plan or develops his own
corrective action plan, he shall:
(a) approve the estimated cost of implementing the corrective action plan;
(b) order the owner or operator to implement the corrective action plan;
(c) (i) if the release is covered by the fund, determine the amount of fund monies to be
allocated to an owner or operator to implement a corrective action plan; and
(ii) subject to the limitations established in Section 19-6-419, provide monies from the fund
to the owner or operator to implement the corrective action plan.
(6) (a) The executive secretary may not distribute any monies from the fund for corrective
action until the owner or operator obtains the executive secretary's approval of the corrective action
plan.
(b) An owner or operator who begins corrective action without first obtaining approval from
the executive secretary and who is covered by the fund may be reimbursed for the costs of the
corrective action, subject to the limitations established in Section 19-6-419, if:
(i) the owner or operator submits the corrective action plan to the executive secretary within
seven days after beginning corrective action; and

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(ii) the executive secretary approves the corrective action plan.
(7) If the executive secretary disapproves the plan, he shall solicit a new corrective action
plan from the owner or operator.
(8) If the executive secretary disapproves the second corrective action plan, or if the owner
or operator fails to submit a second plan within a reasonable time, the executive secretary may:
(a) develop his own corrective action plan; and
(b) act as authorized under Subsections (2) and (5).
(9) (a) When notified that the corrective action plan has been implemented, the executive
secretary shall inspect the location of the release to determine whether or not the corrective action
has been properly performed and completed.
(b) If the executive secretary determines the corrective action has not been properly
performed or completed, he may issue an order requiring the owner or operator to complete the
corrective action within the time specified in the order.
Section 17. Section 19-6-421 is amended to read:
19-6-421. Third party payment restrictions and requirements.
(1) If there are sufficient revenues in the fund, and subject to the provisions of Sections
19-6-419, 19-6-422, and 19-6-423, the executive secretary shall authorize payment from the fund
to third parties regarding a release covered by the fund as provided in Subsection (2) if:
(a) (i) he is notified that a final judgment or award has been entered against the responsible
party covered by the fund that determines liability for bodily injury or property damage to third
parties caused by a release from the tank; or
(ii) approved by the state risk manager, the responsible party has agreed to pay an amount
in settlement of a claim arising from the release; and
(b) the responsible party has failed to satisfy the judgment or award, or pay the amount
agreed to.
(2) The executive secretary shall authorize payment to the third parties of the amount of the
judgment, award, or amount agreed to subject to the limitations established in Section 19-6-419.
Section 18. Section 19-6-423 is amended to read:

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19-6-423. Claim or suit against responsible parties -- Prerequisites for payment from
fund to responsible parties or third parties -- Limitations of liability for third party claims.
(1) In order to be eligible for payments from the fund, if a responsible party receives actual
or constructive notice of an occurrence likely to give rise to a claim, that a suit has been filed, or a
claim has been made against him for bodily injury or property damage connected with a release of
petroleum from a petroleum storage tank, the responsible party shall:
(a) inform the state risk manager immediately of the occurrence, suit, or claim;
(b) allow the state risk manager and his legal counsel to participate with the responsible
party and his legal counsel in:
(i) the defense of any suit;
(ii) determination of legal strategy and any other decisions affecting the defense of any suit;
and
(iii) any settlement negotiations; and
(c) conduct the defense of any suit or claim in good faith.
(2) The executive secretary may not authorize payment of fund monies for any judgment or
award to third parties unless the state risk manager:
(a) indicates that he was not prevented from participating in the defense of the suit; and
(b) approves the settlement.
(3) In making payments to third parties from the fund pursuant to Section 19-6-421, or in
funding a corrective action plan pursuant to Section 19-6-420, the executive secretary may not pay
an award or judgment or fund a corrective action plan to the extent that it imposes any liability or
makes any payment for:
(a) obligations of a responsible party under a workers' compensation, disability benefits, or
unemployment compensation law or other similar law;
(b) bodily injury to an employee of the responsible party arising from and in the course of
his employment or to the spouse, child, parent, brother, sister, heirs, or personal representatives of
that employee as a result of that bodily injury;
(c) bodily injury or property damage arising from the ownership, maintenance, use, or

- 25 -

entrustment to others of any aircraft, motor vehicle, or watercraft;
(d) property damage to any property owned by, occupied by, rented to, loaned to, bailed to,
or otherwise in the care, custody, or control of the owner or operator except to the extent necessary
to complete a corrective action plan;
(e) bodily injury or property damage for which the responsible party is obligated to pay
damages only by reason of the assumption of liability in a contract or agreement, other than a
contract or agreement entered into to meet the financial responsibility requirements of Subtitle I of
the Resource Conservation and Recovery Act, 42 U.S.C., Section 6991c, et seq., or this part, or
regulations or rules made under either of them;
(f) bodily injury or property damage for which the responsible party is liable to a third party
solely on account of personal injury to the spouse of that third party;
(g) bodily injury or property damage caused by a release from a petroleum storage tank
covered by the fund or the cost of a corrective action plan, where the total amount previously paid
by the executive secretary to compensate third parties or for funding a corrective action plan in
respect to that same accidental release from the covered tank equals [$975,000] $990,000; or
(h) bodily injury or property damage caused by a release from a petroleum storage tank
covered by the fund or the cost of a corrective action plan when the total amount previously paid by
the executive secretary to compensate third parties or for funding corrective action plans in respect
to releases from tanks of any one responsible party during any fiscal year equals [$975,000]
$990,000 for a responsible party regarding one to 99 petroleum storage tanks or [$1,975,000]
$1,990,000 for a responsible party regarding 100 or more petroleum storage tanks.
Section 19. Section 19-6-424 is amended to read:
19-6-424. Claims not covered by fund.
(1) The executive secretary may not authorize payments from the fund unless:
(a) the claim was based on a release occurring during a period for which [a responsible party
holds or has previously held a valid certificate of compliance for] that tank was covered by the fund;
(b) the claim was made:
(i) during a period for which [the responsible party held a valid certificate of compliance for]

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that tank was covered by the fund; or
(ii) (A) within one year after [the end of the period during which the responsible party held
a valid certificate of compliance for] that fund-covered tank is closed; or
(B) within six months after the end of the period during which the tank was covered by the
fund; and
(c) there are sufficient revenues in the fund.
(2) The executive secretary may not authorize payments from the fund for an underground
storage tank installation company unless:
(a) the claim was based on a release occurring during the period prior to the issuance of a
certificate of compliance;
(b) the claim was made within 12 months after the date the tank is issued a certificate of
compliance for that tank; and
(c) there are sufficient revenues in the fund.
(3) The executive secretary may require the claimant to provide additional information as
necessary to demonstrate coverage by the fund at the time of submittal of the claim.
[(2)] (4) If the Legislature repeals or refuses to reauthorize the program for petroleum storage
tanks established in this part, the executive secretary may authorize payments from the fund as
provided in this part for claims made until the end of the time period established in Subsection (1)
or (2) provided there are sufficient revenues in the fund.
Section 20. Section 19-6-425 is amended to read:
19-6-425. Violation of part -- Civil penalty -- Suit in district court.
(1) Except as provided in Section 19-6-407, any person who violates any requirement of this
part or any order issued or rule made under the authority of this part is subject to a civil penalty of
not more than $10,000 per day for each day of violation.
(2) The executive secretary may enforce any requirement, rule, agreement, or order issued
under this part by bringing a suit in the district court in the county where the underground storage
tank or petroleum storage tank is located.
(3) The department shall deposit the penalties collected under this part in the [Underground]

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Petroleum Storage Tank Restricted Account created under Section 19-6-405.5.
Section 21. Section 19-6-426 is amended to read:
19-6-426. Limitation of liability of state -- Liability of responsible parties --
Indemnification agreement involving responsible parties.
(1) This part is not intended to create an insurance program.
(2) The fund established in this part shall only provide funds to finance costs for responsible
parties who meet the requirements of this part when releases from petroleum storage tanks occur.
(3) The assets of the fund, if any, are the sole source of monies to pay claims against the
fund.
(4) The state is not liable for:
(a) any amounts payable from the fund for which the fund does not have sufficient assets;
(b) any expenses or debts of the fund; or
(c) any claim arising from the creation, management, rate-setting, or any other activity
pertaining to the fund.
(5) The responsible parties are liable for any costs associated with any release from the
underground storage tank system.
(6) This part does not preclude a responsible party from enforcing or recovering under any
agreement or contract for indemnification associated with a release from the tank or from pursuing
any other legal remedies that may be available against any party.
(7) If any payment is made under this part, the fund shall be subrogated to all the responsible
parties' rights of recovery against any person or organization and the responsible parties shall execute
and deliver instruments and papers and do whatever else is necessary to secure the rights. The
responsible parties shall do nothing after a release is discovered to prejudice the rights. In the event
of recovery by the fund, any amount recovered shall first be used to reimburse the responsible parties
for costs they are required to pay pursuant to Section 19-6-419.
(8) Parties who elect to participate in the fund do so subject to the conditions and limitations
in this section and in this part.
Section 22. Section 19-6-428 is enacted to read:

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19-6-428. Eligibility for participation in the fund.
(1) All owners and operators of existing petroleum storage tanks that are covered by the fund
on May 5, 1997, may elect to continue to participate in the program by meeting the requirements of
this part, including paying the tank fees and environmental assurance fee as provided in Sections
19-6-410.5 and 19-6-411.
(2) Any new petroleum storage tanks installed after May 5, 1997, or tanks eligible under
Section 19-6-415, may elect to participate in the program by complying with the requirements of this
part.
(3) All owners and operators of petroleum storage tanks who elect to not participate in the
program, including by the use of an alternative financial assurance mechanism, shall comply with
this Subsection (3) in order to subsequently participate in the program:
(a) perform a tank tightness test and site check, including soil and groundwater samples to
demonstrate no release of petroleum exists or adequate remediation of releases as required by board
rules;
(b) remit to DEQ all tank fees and environmental assurance fees which would have been
collected, including an amount equal to any interest which would have accrued on those monies on
and after May 5, 1997, or from the date of cessation of participation in the program; and
(c) comply with the requirements of this part.
Section 23. Section 19-6-429 is enacted to read:
19-6-429. False information and claims.
(1) Any person who presents or causes to be presented any oral or written statement,
knowing the statement contains false information, in order to obtain a certificate of compliance is
guilty of a class B misdemeanor.
(2) (a) Any person who presents or causes to be presented any claim for payment from the
fund, knowing the claim contains materially false information or knowing the claim is not eligible
for payment from the fund, is subject to the criminal penalties under Section 76-10-1801 regarding
fraud.
(b) The level of criminal penalty shall be determined by the value involved, in the same

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manner as in Section 76-10-1801.
Section 24. Section 59-1-403 is amended to read:
59-1-403. Confidentiality -- Penalty -- Application to property tax.
(1) Any tax commissioner, agent, clerk, or other officer or employee of the commission or
any representative, agent, clerk, or other officer or employee of any county, city, or town may not
divulge or make known in any manner any information gained by him from any return filed with the
commission. The officials charged with the custody of such returns are not required to produce any
of them or evidence of anything contained in them in any action or proceeding in any court, except:
(a) in accordance with judicial order;
(b) on behalf of the commission in any action or proceeding under this title or other law
under which persons are required to file returns with the commission;
(c) on behalf of the commission in any action or proceeding to which the commission is a
party; or
(d) on behalf of any party to any action or proceeding under this title when the report or facts
shown thereby are directly involved in such action or proceeding. In any event, the court may
require the production of, and may admit in evidence, any portion of reports or of the facts shown
by them, as are specifically pertinent to the action or proceeding.
(2) This section does not prohibit:
(a) a person or his duly authorized representative from receiving a copy of any return or
report filed in connection with that person's own tax;
(b) the publication of statistics as long as they are classified to prevent the identification of
particular reports or returns;
(c) the inspection by the attorney general or other legal representative of the state of the
report or return of any taxpayer:
(i) who brings action to set aside or review the tax based on such report or return;
(ii) against whom an action or proceeding is contemplated or has been instituted under this
title; or
(iii) against whom the state has an unsatisfied money judgment.

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(3) (a) Notwithstanding Subsection (1) and for purposes of administration, the commission
may, by rule, provide for a reciprocal exchange of information with the United States Internal
Revenue Service or the revenue service of any other state.
(b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
corporate franchise tax, the commission may, by rule, share information gathered from returns and
other written statements with the federal government, any other state, any of their political
subdivisions, or any political subdivision of this state, except as limited by Sections 59-12-209 and
59-12-210, if these political subdivisions or the federal government grant substantially similar
privileges to this state.
(c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
corporate franchise tax, the commission may, by rule, provide for the issuance of information
concerning the identity and other information of taxpayers who have failed to file tax returns or to
pay any tax due.
(d) Notwithstanding Subsection (1), the commission shall provide to the Solid and
Hazardous Waste Control Board executive secretary, as defined in Section 19-6-102, any records,
returns, and other information filed with the commission under Title 59, Chapter 13, Motor and
Special Fuel Tax Act, as requested by the executive secretary.
(4) Reports and returns shall be preserved for at least three years and then the commission
may destroy them.
(5) Any person who violates this section is guilty of a class A misdemeanor. If the offender
is an officer or employee of the state, he shall be dismissed from office and be disqualified from
holding public office in this state for a period of five years thereafter.
(6) This part does not apply to the property tax.
Section 25. Transfer of funds to new account.
All funds currently in the Underground Storage Tank Restricted Account created in Section
19-6-405.5 shall be transferred to the Petroleum Storage Tank Restricted Account created by
amendment to Section 19-6-405.5 in this act.
Section 26. Repealer.

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This act repeals:
Section 19-6-410, Environmental surcharge on petroleum.
Section 27. Coordination clause.
If this bill and H.B. 316, Tax Assessments, Refunds, and Credits, both pass, it is the intent
of the Legislature that the repeal of Section 19-6-410 in this bill supersede the amendments of
Section 19-6-410 in H.B. 316.

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