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Petroleum Tax Tank Cleanup Fee
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The first licensed distributor who is responsible for reporting the gallons to the Minnesota Department of Revenue must pay this fee when it is in effect. The fee is based on all gallons received into Minnesota and that are placed into storage for use in this state.
Revenue from this fee goes to the state Petroleum Tank Fund, which helps pay for the prevention and cleanup of leaks from petroleum storage tanks. The fee is temporarily imposed for a 4-month period whenever the balance of the fund falls below $4 million.
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The fee is 2 cents per gallon — $20 per 1,000 gallons — on all petroleum products received in this state by a licensed fuel distributor.
When filing for the months the fee is in effect, calculate and pay the fee as instructed on your fuel tax return. For more information about the Petroleum Tank Cleanup Fee and when its in effect:
View the statute (M.S. 115C.08)
This fee is imposed for a 4-month period whenever the balance of the State Petroleum Tank Fund drops below $4 million.
Effective Dates
| Year | Months/Filing Periods |
|---|
| 2024 | May, June, July, and August |
| 2023 | April, May, June, and July |
| 2022 | February, March, April, and May |
| 2020 and 2021 | December 2020, and January, February, March 2021 |
| 2019 | July, August, September, and October |
| 2018 | February, March, April, and May |
| 2017 | January, February, March, and April |
| 2015 and 2016 | October, November, December 2015, and January 2016 |
| 2014 | April, May, June, and July |
| 2012 | August, September, October, and November |
| 2011 | June, July, August, and September |
| 2010 | April, May, June, and July |
