---
kind: "section"
citation: "40 C.F.R. § 264.1315"
title: "40"
number: "264.1315"
heading: "Sanctions for delinquent payments."
url: "https://uscodex.org/cfr/40/264.1315"
---

# §264.1315. Sanctions for delinquent payments.

- (a) **Interest.** In accordance with [31 U.S.C. 3717(a)(1)](/usc/31/3717.md?p=a-1), delinquent e-Manifest user fee accounts shall be charged a minimum annual rate of interest equal to the average investment rate for Treasury tax and loan accounts (Current Value of Funds Rate or CVFR) for the 12-month period ending September 30th of each year, rounded to the nearest whole percent.
  - (1) E-Manifest user fee accounts are delinquent if the accounts remain unpaid after the due date specified in the invoice or other notice of the fee amount owed.
  - (2) Due dates for invoiced or electronically billed fee amounts shall be 30 days from the date of the electronic invoice or bill.
- (b) **Financial penalty.** In accordance with [31 U.S.C. 3717(e)](/usc/31/3717.md?p=e), e-Manifest user fee accounts that are more than 90 days past due (i.e., not paid by date 120 days from date of invoice) shall be charged an additional penalty of 6% per year assessed on any part of the debt that is past due for more than 90 days, plus any applicable handling charges.
- (c) **Compliance with manifest perfection requirement.** A manifest is fully perfected when:
  - (1) The manifest has been submitted by the owner or operator of a receiving facility to the e-Manifest system, as either an electronic submission or a paper manifest submission; and
  - (2) **All user fees arising from the submission of the manifest have been fully paid.**

## Notes

### Source

Source: 83 FR 454, Jan. 3, 2018, unless otherwise noted.

### Authority

Authority: 42 U.S.C. 6905, 6912(a), 6924, 6925, and 6939g.

### Source

Source: 45 FR 33221, May 19, 1980, unless otherwise noted.