New Mexico Administrative Code
Title 20 - ENVIRONMENTAL PROTECTION
Chapter 11 - ALBUQUERQUE - BERNALILLO COUNTY AIR QUALITY CONTROL BOARD
Part 2 - FEES
Section 20.11.2.17 - FAILURE TO PAY; LATE FEE
Current through Register Vol. 35, No. 18, September 24, 2024
A. Failure to pay any fee required by 20.11.2 NMAC, a manager's decision made pursuant to 20.11.2.16 NMAC, or a board regulation is a violation of 20.11.2 NMAC.
B. All incorrect-fee challenges shall follow the appeal procedures set forth in 20.11.2.16 NMAC. Stating an invoice is in error shall not be a defense to violation of Section 20.11.2.17 NMAC.
C. Every person who is required by 20.11.2 NMAC to pay an annual emission fee but who does not submit payment in full as directed in the invoice shall pay an additional 50 percent of the annual emission fee, plus interest, as a late fee to partially offset related costs. Interest shall be computed in accordance with the section of the internal revenue code relating to computing interest on underpayment of federal taxes.
D. In addition to paying a late fee for late delivery of an annual emission fee, the payor may be required to pay a penalty, as authorized by the New Mexico Air Quality Control Act, Chapter 74, Article 2, New Mexico Statutes Annotated 1978.