W. Va. Code R. § 33-31-4

Current through Register Vol. XLI, No. 50, December 13, 2024
Section 33-31-4 - Fee Collection
4.1. An invoice for the fees assessed pursuant to this rule will be provided by the department to each tank owner upon whom a fee is assessed. Such invoice will include an itemized list of fees assessed and the date upon which such fees are due and payable. The invoice will be provided in the form and manner prescribed by the department.
4.2. Fees assessed pursuant to this rule must be paid by check, money order, or bank draft payable to the West Virginia department of environmental protection. Payment of the entire amount of the fees assessed, as calculated on the assessment invoice, must be made in a single payment.
4.3. Fee payments must be sent to the address on the assessment invoice provided by the department by the date specified on the invoice. If such fee payment is mailed, then the payment must be postmarked by the date specified on the invoice.
4.4. Correcting Fee Assessment Errors.
4.4.a. Under charges that appear on the assessment invoices issued by the department will be corrected by the issuance of a corrected invoice.
4.4.b. Overcharges that appear on the assessment invoices issued by the department will be corrected on the assessment invoices issued for the next calendar year unless the tank owner submits a written request for a refund to the department. Said request, along with documentation supporting the claim of erroneous assessment, must accompany the payment of the assessed fee. The department shall investigate the tank owner's claim and issue a refund for the amount in excess of the proper assessment if the tank owner's claim proves to be valid.
4.4.c. Any errors made in the calculation of assessment fees, whether by the department or as a result of inaccurate information submitted by the owner or operator pursuant to the notification requirements under section 4 of the Underground Storage Tank Rule ((33 C.S.R 30 §4) and section 8 of The Underground Storage Tank Act (W. Va. Code § 22-17-8), must be corrected within one (1) year of the due date posted on the invoice:
4.4.d. All fee assessments shall be as originally assessed if no errors are identified within the one (1) year period.
4.5. A tank owner who does not make a full, timely payment of the fees pursuant to this rule, or who otherwise fails to comply with the provisions of this rule, is subject to the penalties provided under W. Va. Code §§ 22-17-15 and 22-17-16.
4.6. Penalties shall be assessed on fee payments not received by the specified due date on the invoice. Late fees shall be a cumulative sum based on the following penalty assessment:
4.6.a. Fifty percent (50%) of the balance assessed for delinquent fees in excess of thirty (30) days after the due date specified on the invoice.

W. Va. Code R. § 33-31-4