California Environmental Reporting System (CERS)
How should a BOE number be reported?
Question: How should UST BOE numbers be reported?
Answer: The California Department of Tax and Fee Administration (CDTFA) requires that all UST owners have a Board of Equalization (BOE) number for each facility. Refer to January 2014 Publication #88, Underground Storage Tank Fee for more information and contact information. A BOE number is required to make a UST submittal in CERS.
If you are a UST owner, you should already have a BOE number for your facility. If you are a UST operator you can obtain the BOE number from the UST owner or search for your BOE number.
Certain facilities may use a generic BOE number to electronically report these types of UST facilities to CERS or a local CUPA reporting web portal:
- UST facilities where all USTs contain only nonpetroleum products: 44051631
- State owned UST facilities: 44032062
- Federally owned UST facilities: 44032063
All other UST facility owners must contact the California Board of Equalization to register a facility that has USTs or to obtain further information about the requirement for a BOE number.
Please note that electronic reporting UST information to CERS cannot be completed without a valid eight-digit BOE number beginning with 44. “CDTFA” and “BOE” number are the same and will become the “CDTFA” number with the implementation of CERS NextGen.
UST owners must verify their BOE number is correct and update it, if needed, for each UST submittal to CERS


