SECTION .0300 ‑ ANNUAL OPERATING FEES
15A NCAC 02P .0301 FEES AND PAYMENT
(a) The owner or operator of each commercial underground storage tank shall pay all annual tank operating fees due for that underground storage tank.
(b) The Division shall send an invoice, for the amount of the annual operating fees due, to the owner or operator of any commercial petroleum underground storage tank in use on January 1 of the year and which has been registered with the Department. The annual operating fee shall be due and payable 30 days following the date of the invoice and shall be submitted to the Division accordingly.
(c) Any owner or operator not receiving an invoice for annual operating fees shall still pay any fees due according to the following schedule:
(1) If the owner or operator has paid annual operating fees for the subject tank in previous years, the payment will be submitted to the Division within 30 days of the anniversary of the last invoicing date for the fees.
(2) If the owner or operator has not previously paid annual operating fees for the subject tank, any annual operating fee is due on 1 January of that year and shall be submitted to the Division accordingly.
(d) Any commercial underground storage tank (except commercial underground storage tanks not regulated under 15A NCAC 2N) which was in operation on or after December 22, 1988 and has not been permanently closed in accordance with 15A NCAC 2N .0800 is considered to be in use unless the provisions of G.S. 143‑215.94D(b)(4) are applicable.
(e) Any annual operating fee due on or after January 1, 1992, that is not paid within 30 days of the due date shall be subject to a late penalty of five dollars ($5.00) per day up to an amount equal to the original fee. The late penalty will be assessed based on the date of receipt of fee payment by the Division.
(f) All annual operating fees due for any year are assessed in accordance with the schedule of fees in effect during that year. Payment of fees due for a prior year will be at the rate in effect during that prior year. It is the responsibility of the owner or operator to determine that all fees have been paid in accordance with Paragraph (a) of this Rule.
(g) In the event that an annual operating fee was paid for a tank for which a fee was not required, a refund of that fee payment may be requested by the owner or operator. A refund will be granted if the owner or operator provides adequate documentation that the tank was exempt from the requirement to pay the annual operating fee.
History Note: Authority G.S. 143‑215.3; 143‑215.94C; 143‑215.94D; 143‑215.94E; 143‑215.94L;
Eff. February 1, 1993.