Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES
Section 810-6-5-.33 - Alabama Drycleaning Environmental Response Trust Fund - Owner Of An Abandoned Drycleaning Facility Or Impacted Third Party

(1) Unless otherwise defined herein, the definitions of terms set forth in Section 22-30D-3, Code of Ala. 1975, are incorporated by reference herein.

(2) The term "department" as used in this rule shall mean the Alabama Department of Environmental Management (ADEM), or any successor, department, or agency of the state.

(3) The term "registration fee" as used in this rule shall mean the Alabama Drycleaning Environmental Response Trust Fund fee created in Section 22-30D-6, Code of Ala. 1975, against every person owning any abandoned drycleaning facility who suspects contamination or discovers contamination at any abandoned drycleaning facility or against any impacted third party who has reported contamination on its real property to the department and who elects to register each contaminated site with the department and the board.

(4) Section 22-30D-6 creates a registration fee in the amount of five thousand dollars ($5000) per year per site on owners of abandoned drycleaning facilities or impacted third parties electing to register each site with the department and the board. The registration fee shall be paid to the Department of Revenue prior to receipt of any payment from the fund and is due until such time as the site is subject to no further action by ADEM.

(5) The registration fee shall be paid annually by each registered owner of an abandoned drycleaning facility or registered impacted third party to the Department of Revenue on April 1, and shall become delinquent on the 20th day of April. No discount is allowed for timely payment of the registration fee.

(6) Registered owners of abandoned drycleaning facilities or impacted third parties shall submit the registration fee on forms furnished by the Department of Revenue. The payment forms shall require the following information:

(7) Upon receipt of a registration fee from an owner of an abandoned drycleaning facility or impacted third party, the Department of Revenue shall provide a certificate of registration containing the following information:

(8) The Alabama Drycleaning Environmental Response Trust Fund fee shall be administered and collected in accordance with the uniform revenue procedures set forth in Chapter 2A of Title 40, Code of Ala. 1975, along with the procedures outlined in Section 22-30D-6.