18 AAC 50.420. Billing procedures

(a) The department will bill emission fees assessed under 18 AAC 50.410(a) on or before July 1 of each year in a manner consistent with AS 46.14.250 . The department will bill fixed permit administration fees under AS 46.14.240 and 18 AAC 50.400(a) - ( l )

(1) on or before the 15th of July; however, for the period from January 29, 2005 through June 30, 2005, the permit administration fees will be billed on or after January 29, 2005 and prorated for that time period; or

(2) quarterly on or before January 15, April 15, July 15, and October 15 if requested in writing by the person required to pay the fee.

(b) On or before the 15th of each month, the department will bill permit administration fees for designated regulatory services rendered during the preceding month under 18 AAC 50.400(m) . However, for reviews of excess emission reports, the department will bill on a semiannual basis if requested in writing by the person required to pay the fee.

(c) Fees assessed under this chapter are due within 60 days after the billing date. A payment that is past due accrues interest at the rate set in AS 46.14.255 unless the person required to pay the fee successfully disputes the fee or a portion of the fee under 18 AAC 50.430. Interest will be charged on the unpaid balance, beginning on the 61st day after the billing date.

(d) A person required topay an emission fee under 18 AAC 50.410 may pay that fee in equal quarterly installments if

(1) the fee exceeds $1,000; and

(2) a written request is submitted to the department with the first installment before the due date described in (c) of this section.

(e) If installment payments are approved under (d) of this section, the remaining three installments, including interest accrued as described in (c) of this section, must be paid on or before October 15, January 15, and April 15 of each year.

(f) An owner, operator, or permittee who

(1) increases a stationary source's assessable emissions through a permit revision shall pay to the department an emission fee for the increase in assessable emissions; the fee is due within 60 days after the effective date of the permit revision; or

(2) decreases the stationary source's assessable emissions through a permit revision may request a prorated refund or credit to the stationary source's fee account toward future fees.

(g) The owner, operator, or permittee who terminates operations or whose permit has lapsed or is terminated by the department may request a refund calculated by the department for fees collected in excess of the amount due for the stationary sources's actual emissions.

(h) Unless the owner, operator, or permittee requests otherwise, an invoice for emission fees or permit administration fees will be sent to the last known address of the stationary source that is subject to the fee. In an invoice, the department will include an itemized list of charges and credits for the billing period and a calculation of total credit balance or amount due on the account. For permit administration fees for designated regulatory services under 18 AAC 50.400(m) , the department will also include as part of the itemized list the

(1) date on which the task was performed and a description of the task;

(2) name of the individual who performed the task; and

(3) the time spent on the task on that date and the charge for the task, determined under 18 AAC 50.400(m) .

History: Eff. 1/18/97, Register 141; am 10/16/2003, Register 168; am 10/1/2004, Register 171; am 1/29/2005, Register 173

Authority: AS 44.46.025

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