Ala. Code § 22-30B-5

Current through the 2024 Regular Session.
Section 22-30B-5 - Time for payment of fees; penalty for failure to timely pay fees; interest

All state fees levied under this chapter shall be paid to the State Department of Revenue no later than the thirtieth day of the month next following receipt of such hazardous waste or hazardous substance for disposal. Any person, firm or corporation which fails to pay the fee herein levied, within the time required shall pay, in addition to such fee, a penalty of 10 percent of the amount of the fee due, together with interest thereon at the annual rate prescribed under Section 40-1-44, from the date which the fee levied under the provisions of this chapter became due and payable, such penalty and interest to be assessed and collected as part of the fee itself.

Ala. Code § 22-30B-5 (1975)

Acts 1988, 1st Ex. Sess., No. 88-872, p. 392, §5.