Current through Register Vol. 35, No. 6, March 26, 2024
A.
Due date. A tank owner and operator become liable for a fee as soon as the
event generating the fee occurs, such as a due date. The fact that the owner
has not registered a tank is not material to the owner's and operator's
liability for payment of a fee.
B.
Late fee. In the event the annual fee is not paid when due, the department
shall impose a late fee of $25.00 or twenty-five percent of the unpaid balance,
whichever is greater, which shall accumulate on the entire unpaid balance until
all annual fees and all accrued late fees are paid. The department may waive
the late fees if payment is made within 15 days of the due date.
C. Determination of timeliness.
(1) Fees and late fees are timely if the
postmark on the envelope made by the United States postal service bears the
date on or before the date the payment is due. The date affixed on an envelope
by a postage meter stamp will be considered the postmark date if it is not
superseded by a postmark made by the United States postal service.
(2) Illegible postmark. If the postmark on
the envelope is not legible and the department receives the contents by the
second business day following the due date, the payment will be deemed timely.
If the department receives the contents after the second business day following
the due date, the owner or operator who is liable for the fees has the burden
of proving the time when the postmark was made.
(3) If an envelope is improperly addressed
and is returned to the sender by the post office, there has been no timely
mailing within the meaning of these rules. The postmark date on the improperly
addressed envelope will not be deemed the date of receipt by the
department.
(4) If the payment is
sent or delivered to the department by any means other than by mailing with the
United States postal service, it must be received by the department on or
before the payment due date. Received by the department means received at the
department or bureau during the department's normal business hours.
D. Saturday, Sunday or holiday due
date.
(1) If a payment due date falls on a
Saturday, Sunday or a state of New Mexico or national holiday, the payment
shall be considered timely if postmarked on the next succeeding day which is
not a Saturday, Sunday or state or national holiday.
(2) Example: The due date for payment of
annual fees is July 1. If July 1 is a Saturday, the due date for payment of
annual fees is Monday July 3. In this example, the department will consider any
payment postmarked on July 3 to be timely.
