N.M. Admin. Code § 20.5.103.300

Current through Register Vol. 35, No. 21, November 5, 2024

Section 20.5.103.300 - PAYMENT OF FEE

A. The owner or operator shall pay an annual per tank fee to the department on July 1 for each current fiscal year (July 1 through June 30) or portion of a year that a tank is in use. A storage tank shall be deemed "in use" until notice is received by the department that the storage tank has been permanently closed in a manner acceptable to the department.

B. Schedule for payment.

(1) For USTs, the owner or operator shall pay the annual fee:

(a) for a UST in use on June 1, 1988, for calendar year 1988, the fee was due on June 1, 1988;

(b) for the period from January 1, 1989 through June 30, 1990, the fee was due on May 1, 1989;

(c) for each subsequent fiscal year (July 1 to June 30) on the July 1 that is the first day of each fiscal year;

(d) for a new UST, within 60 days after a regulated substance has been placed in the UST.

(2) For ASTs, the owner or operator shall pay the annual fee:

(a) for an AST in use on July 1, 2002, for fiscal year 2003, the fee was due on September 14, 2002; or within 30 days after the AST was placed in use for any AST installed after September 14, 2002;

(b) for each subsequent fiscal year (July 1 to June 30) on the July 1 that is the first day of each fiscal year;

(c) for a new AST, within 60 days after a regulated substance has been placed in the AST.

C. The department shall waive the annual tank fee for the current fiscal year for a storage tank system permanently closed in accordance with 20.5.115 NMAC on or before July 31.

D. When there is a transfer of ownership, control or possession, whether by lease, conveyance or otherwise, of a property with a registered storage tank system, the transferor shall pay the tank fees for storage tank systems on the transferred property for the fiscal year of the transfer. The transferee shall pay the tank fees for storage tank systems on the transferred property starting the first July 1 after any transfer. In addition, both parties shall comply with 20.5.102.201 NMAC.

N.M. Admin. Code § 20.5.103.300

Adopted by New Mexico Register, Volume XXIX, Issue 14, July 24, 2018, eff. 7/24/2018