45.1-270.5 - Collection of reclamation tax and penalties for nonpayment.
§ 45.1-270.5. Collection of reclamation tax and penalties for nonpayment.
A. Payment of taxes under this section shall be made no later than thirtydays after the end of each calendar quarter when taxes are applicable inaccordance with § 45.1-270.4. The Division shall notify each operator holdinga permit under Chapter 19 (§ 45.1-226 et seq.) of this title of those periodsduring which the taxes are applicable, and shall provide forms for reportingcoal production figures subject to taxes and shall collect all taxes for theFund.
B. Pursuant to regulations promulgated by the Director, and consistent withthe provisions of § 45.1-248, all funds paid into the Fund, and interestaccrued to the Fund, shall be available for the completion of defaultedreclamation plans filed pursuant to § 45.1-236. From the interest accrued tothe Fund, amounts sufficient to properly administer the Fund are herebyappropriated to the Division. The Director shall also promulgate regulationsfor the implementation of this article and for the collection of taxeshereunder.
C. The Division, upon advance written request to an operator, may audit therelevant books and records of the operator upon which taxes paid under thissection are based. Failure to consent to a reasonable request for the auditshall be deemed a violation of this article by the operator.
D. Upon the failure of an operator to pay taxes when due under this section,the Division shall issue a notice of violation pursuant to § 45.1-245 B. Thenotice of violation shall state that upon failure of payment within fifteendays thereafter, the Division shall issue a cessation order to the operatorfor failure to abate the notice of violation. Upon the issuance of thecessation order, the enforcement procedures set forth in § 45.1-245 et seq.shall apply. Civil penalties imposed upon an operator pursuant to a violationof this article shall be placed in the Fund.
(1982, c. 334; 1984, c. 590.)