9VAC25-20-80. Incomplete payments and late payments.
All incomplete payments will be deemed as nonpayments.
Interest may be charged for late payments at the underpayment rate set out by the U.S. Internal Revenue Service established pursuant to § 6621(a)(2) of the Internal Revenue Code. This rate is prescribed in § 58.1-15 of the Code of Virginia and is calculated on a monthly basis at the applicable periodic rate.
A 10% late payment fee may be charged to any delinquent (over 90 days past due) account.
The Department of Environmental Quality is entitled to all remedies available under the Code of Virginia in collecting any past due amount and may recover any attorney's fees and other administrative costs incurred in pursuing and collecting any past due amount.
Statutory Authority
§ 62.1-44.15 of the Code of Virginia.
Historical Notes
Derived from VR680-01-01 § 2.3, eff. July 1, 1993; amended, Virginia Register Volume 20, Issue 23, eff. July 1, 2004.