The owner of any registered underground petroleum storage tank (excluding heating oil USTs for consumptive use on the premises where stored) in the ground at any time in 1988 and in operation at any time after January 1, 1974 shall pay a 1988 annual fee of $100 per tank. This fee is to be paid by check or money order made payable to "Office of the State Fire Marshal", or electronic payment via the electronic Notification for Underground Storage Tanks form, available at the forms page for the Division of Petroleum and Chemical Safety at https://sfm.illinois.gov/about/divisions/petroleum-chemical-safety/applications-and-forms.html.
Ill. Admin. Code tit. 41, § 176.455