(1) Owners or operators of underground storage tanks which have not been closed in accordance with ARM 17.56.702 shall pay an annual registration fee for each underground storage tank owned or operated. In order to schedule annual renewal dates, the department may prorate the registration fee to cover registration periods not equal to 12 months.
(2) Owners or operators of the following underground storage tanks shall pay the following annual registration fees in accordance with (1) before the department will issue a tank certificate under (3) :
(a) underground storage tanks with a capacity of more than 1,100 gallons, $108 per tank;
(b) underground storage tanks with a capacity of 1,100 gallons or less, $36 per tank.
(3) The annual tank registration fees in (2) apply to annual tank registration fees that are due on or after January 1, 2004.