Arizona Administrative Code › Title 12 - NATURAL RESOURCES › Chapter 15 - Department of Water Resources › Article 10 - REPORTING REQUIREMENTS FOR ANNUAL REPORTS, ANNUAL ACCOUNTS, OPERATING FLEXIBILITY ACCOUNTS, AND CONVEYANCES OF GROUNDWATER RIGHTS › Section R12-15-1014 - Late Filing or Payment of Fees; Extension Penalties

Current through Register Vol. 30, No. 28, July 12, 2024
A. An annual account, an annual report, or a
				request for extension pursuant to subsection (E) of this rule shall be deemed
				to be filed at the time a complete annual account, a complete annual report or
				a request for extension is hand-delivered to any Department office, or at the
				time the envelope in which it is mailed is postmarked.
B. Except as provided in subsection (C) of
				this Section, groundwater withdrawal fees and long-term storage credit recovery
				fees are deemed paid at the time the fees are hand-delivered to any Department
				office, or at the time the envelope in which they are mailed is
				postmarked.
C. If any groundwater
				withdrawal fees or long-term storage credit recovery fees are paid with a
				negotiable instrument that is not honored and paid upon the Department's
				initial demand, the fees are deemed paid at the time the Department actually
				receives the fees in cash or when the negotiable instrument is honored and paid
				to the Department.
D. If an annual
				account or an annual report filed on or before the date required by the
				applicable statute is found by the Director to be incomplete, the Director
				shall notify the responsible party of the inadequacies and allow the
				responsible party 30 days from the date of the notice to provide the missing
				information in a form prescribed by the Director. If the responsible party does
				not provide the missing information within 30 days from the date of the notice,
				late penalties under A.R.S. §§
									45-437,
				45-632,
				45-875.01,
				45-876.01,
				45-877.01,
				45-878.01
				or
				45-1004
				shall begin to accrue on the 31st day following the date of the notice. The
				Director shall not recommend to a court, pursuant to A.R.S. §§
									45-634,
				45-635,
				45-881.01,
				45-882.01,
				45-1062
				or
				45-1063, that
				civil penalties be imposed through the first 30 days following the date of the
				notice. However, if the inadequacy included the failure to pay all groundwater
				withdrawal fees due or all long-term storage credit recovery fees due, late
				penalties under A.R.S. §§
									45-614
				or
				45-874.01
				shall begin to accrue on April 1, except as provided in subsection (E) of this
				Section.
E. A responsible party
				required to file an annual account or annual report for a year may request a
				30-day extension of the first day of accrual of the late penalties under A.R.S.
				§§
									45-437,
				45-614,
				45-632,
				45-874.01,
				45-875.01,
				45-876.01,
				45-877.01,
				45-878.01
				or
				45-1004
				and of the civil penalties that the Director may recommend that a court impose
				pursuant to A.R.S. §§
									45-634,
				45-635,
				45-881.01,
				45-882.01,
				45-1062
				or
				45-1063. The
				request shall be filed no later than the date the annual account or annual
				report is required to be filed under the applicable statute. The Director shall
				grant a request for a 30-day extension if good cause is shown. If the Director
				grants the request, the late penalties and civil penalties shall begin to
				accrue on the first day after the 30-day extension period, except that if the
				Director finds that the person making the request presented false or misleading
				information to the Director and the Director relied on that information in
				granting the request, the late penalties and civil penalties shall begin to
				accrue as if the request was not granted. The Director shall not grant an
				extension to a responsible party who was granted an extension in the preceding
				calendar year and who subsequently failed to file a complete annual account or
				annual report and pay all groundwater withdrawal fees and all long-term storage
				credit recovery fees due within the 30-day extension period.