§ 27-0923 — Special assessments on hazardous wastes generated

§ 27-0923. Special assessments on hazardous wastes generated.\n 1. On and after June first, nineteen hundred eighty-five, there is\nhereby imposed upon every person who is engaged within the state in the\ngeneration of hazardous waste identified or listed pursuant to this\ntitle a special assessment to be determined as follows:\n a. Twenty-seven dollars per ton of hazardous waste generated which is\ndisposed of in a landfill on the site where the waste is generated or\nwhich is designated for removal or removed from the site of generation\nfor disposal in a landfill or which is designated for removal or removed\nfrom the site of generation for storage prior to disposal in a landfill;\n b. Nine dollars per ton of hazardous waste generated which is\ndesignated for removal or removed from the site of generation for\nincineration or for storage prior to incineration;\n c. Two dollars per ton of hazardous waste generated which is\nincinerated on the site where the waste is generated;\n d. Sixteen dollars per ton of hazardous waste generated which is\ndesignated for removal or removed from the site of generation for\ntreatment or disposal, exclusive of disposal in a landfill or by\nincineration, or for storage prior to such treatment or disposal;\n e. Any residues which are hazardous wastes remaining from the\ntreatment of hazardous wastes in a facility located on the site where\nthe wastes are generated, and which are subsequently disposed of or\nincinerated on such site or which are subsequently designated for\nremoval or removed from the site of generation for disposal,\nincineration or treatment or for storage prior thereto, shall be subject\nto the special assessments imposed by this subdivision. Provided,\nhowever, any residues which are hazardous wastes remaining from the\nincineration of hazardous wastes in a facility located on the site where\nthe wastes are initially generated and which are subsequently disposed\nof in a landfill on such site shall not be subject to the special\nassessments imposed by this subdivision.\n f. Notwithstanding any provision of this section to the contrary, no\nspecial assessment shall be imposed under this section on the generation\nof universal wastes. For purposes of this paragraph, "universal wastes"\nshall mean those defined and listed in regulations promulgated pursuant\nto this title, provided that such wastes are regulated consistent with\nrules adopted by the administrator pursuant to RCRA for the management\nof universal wastes.\n 2. On or after June first, nineteen hundred eighty-five, there is\nhereby imposed upon persons holding permits or required to hold permits\nfor the storage, treatment or disposal of hazardous waste pursuant to\nsection 27-0913 of this title a hazardous waste disposal special\nassessment to be determined as follows:\n a. Twenty-seven dollars per ton of hazardous waste which is received\nfor disposal in a landfill or for storage prior to disposal in a\nlandfill;\n b. Nine dollars per ton of hazardous waste which is received for\nincineration or for storage prior to incineration;\n c. Sixteen dollars per ton of hazardous waste which is received for\ntreatment or disposal, exclusive of disposal in a landfill or by\nincineration, or for storage prior to such treatment or disposal;\n d. No special assessment shall be imposed under this subdivision upon\nreceipt for treatment or disposal, or storage prior thereto of hazardous\nwaste where such waste was generated by persons subject to the special\nassessment under subdivision one of this section.\n 3. a. Notwithstanding any provision of this section to the contrary,\nno special assessment shall be imposed under this section on the\nresource recovery of any hazardous waste; provided, however, that any\nmaterials remaining from resource recovery which are hazardous wastes\nand which are subsequently disposed of, treated, or incinerated, shall\nbe subject to the special assessments imposed by this section. For\npurposes of this section, resource recovery shall not include the\nremoval of water from a hazardous waste.\n b. In the case of a fraction of a ton, the special assessments imposed\nby this section shall be the same fraction of the amount of such special\nassessment imposed on a whole ton.\n c. For the purpose of this section, generation of hazardous waste\nshall not include retrieval or creation of hazardous waste which must be\ndisposed of under an order of or agreement with the department pursuant\nto title thirteen or title fourteen of this article or under a contract\nwith the department pursuant to title five of article fifty-six of this\nchapter or under an order of or agreement with the United States\nenvironmental protection agency or an order of a court of competent\njurisdiction, related to a facility addressed pursuant to the\nComprehensive Environmental Response, Compensation and Liability Act (42\nU.S.C. 9601 et seq.) or under a written agreement with a municipality\nwhich has entered into a memorandum of agreement with the department\nrelated to the remediation of brownfield sites as of August fifth, two\nthousand ten.\n d. No portion of the special assessments collected pursuant to this\nsection shall be used for any purpose if such use, under federal law,\nwould preclude the collection of such special assessment.\n e. Notwithstanding any provision of this section to the contrary, the\nactual method utilized to dispose of or treat any hazardous waste shall\ngovern the determination of the rate per ton applicable under the\nspecial assessments imposed by this section, even if such hazardous\nwaste was designated for removal, removed, stored or received for\ndisposal or treatment by a method different than the method actually\nutilized. Where any such special assessment with respect to any\nhazardous waste is reported and paid on the basis of a rate per ton\nwhich is greater than the rate per ton applicable to the actual method\nutilized to dispose of or treat such hazardous waste, the difference\nbetween the amount reported and paid and the amount due using the rate\nper ton applicable to the actual method utilized shall be considered an\noverpayment of such special assessment. The commissioner of taxation and\nfinance shall credit or refund such overpayment in the manner provided\nand subject to the conditions contained in article twenty-seven of the\ntax law, as incorporated by subdivision six of this section.\n f. No special assessment shall be imposed under this section on\nhazardous waste generated by or at an elementary or secondary school\nprovided the waste results from services which are provided:\n (i) under a contract with the department, or with the department's\napproval and in compliance with department regulations, or pursuant to\nan order of the department, the United States environmental protection\nagency or a court, related to the cleanup or remediation of a hazardous\nmaterials or hazardous waste spill, discharge, or surficial cleanup,\npursuant to this chapter, other than a removal action pursuant to the\nComprehensive Environmental Response, Compensation and Liability Act (42\nU.S.C. 9601 et seq.);\n (ii) under a contract with the department for, or with the\ndepartment's approval and in compliance with department regulations,\nrelated to the cleanup and removal of a petroleum spill or discharge,\npursuant to subdivision seven of section one hundred seventy-six of the\nnavigation law;\n (iii) under the order of a court, the department or the department of\nhealth, or the United States environmental protection agency related to\nan inactive hazardous waste disposal site pursuant to section 27-1313 of\nthis article, section thirteen hundred eighty-nine-b of the public\nhealth law, or the Comprehensive Environmental Response, Compensation\nand Liability Act (42 U.S.C. 9601 et seq.);\n (iv) voluntarily and without expectation of monetary compensation in\naccordance with subdivision one of section 27-1321 of this article; or\n (v) under permit or order requiring corrective action pursuant to this\ntitle or the Resource Conservation and Recovery Act (42 U.S.C. 6901 et\nseq.).\n 4. a. The special assessments imposed by this section shall be\nreported and paid to the department of taxation and finance on a\nquarterly basis on or before the twentieth day of the month after the\nend of each calendar quarter, provided, however, that the special\nassessments attributable to the months of June, July, August and\nSeptember of nineteen hundred eighty-five shall be due on October\ntwentieth, nineteen hundred eighty-five. The payments shall be\naccompanied by a return in such form as the department of taxation and\nfinance may prescribe upon consultation with the commissioner. Provided,\nhowever, that no special assessment imposed by this section shall be\nrequired to be reported or paid with respect to any one calendar quarter\nif the total amount of all special assessments due for such quarter is\ntwenty-seven dollars or less.\n b. All moneys collected or received by the department of taxation and\nfinance pursuant to this section shall be deposited daily to the credit\nof the comptroller with such responsible banks, banking houses or trust\ncompanies as may be designated by the comptroller. Such deposits shall\nbe kept separate and apart from all other moneys in the possession of\nthe comptroller. The comptroller shall require adequate security from\nall such depositories. Of the revenues collected under this section, the\ncomptroller shall retain in his hands such amounts as the commissioner\nof taxation and finance may determine to be necessary for refunds under\nthis section and the comptroller shall pay any refunds to which those\nliable for special assessments shall be entitled under the provisions of\nthis section. The comptroller, after reserving the amount to pay such\nrefunds, shall, on or before the tenth day of each month, pay all\nspecial assessments, interest and penalties collected under this section\nand remaining to his credit in such banks, banking houses or trust\ncompanies at the close of business on the last day of the preceding\nmonth into the hazardous waste remedial fund created pursuant to section\nninety-seven-b of the state finance law. Within thirty days after each\nquarterly reporting date, the comptroller shall certify the amount of\nspecial assessments under this section deposited in the hazardous waste\nremedial fund during the preceding quarter and the cumulative amount\ncollected since the start of the current calendar year, and shall submit\nsuch certification to the governor and the chairman of the senate\nfinance committee and the chairman of the assembly ways and means\ncommittee.\n 5. The commissioner and the commissioner of taxation and finance shall\nhave the power to jointly promulgate rules and regulations necessary and\nappropriate to carry out the purpose of this section.\n 6. The provisions of article twenty-seven of the tax law shall apply\nto the provisions of this section in the same manner and with the same\nforce and effect as if the language of such article had been\nincorporated in full into this section and had expressly referred to the\nspecial assessments under this section except that the term "special\nassessment" or "special assessments" when used in this section shall\nmean "tax" or "taxes" for the purpose of the application of article\ntwenty-seven of the tax law as incorporated by this subdivision and\nexcept to the extent that any provision of such article is either\ninconsistent with a provision of this section or is not relevant to this\nsection.\n 7. a. If any generator or person subject to assessment by this section\nfails or refuses to file a return or furnish any information requested\nin writing by the department of taxation and finance, said department\nmay, from any information in its possession, make an estimate and issue\nan assessment against such generator or person and add a penalty of\ntwenty-five percent of the amount of the assessment so determined. With\nrespect to such failure or refusal to file a return or furnish any\ninformation, the provisions of paragraph one of subsection (a) and\nsubsection (g) of section one thousand eighty-five of the tax law shall\nnot apply.\n b. If the assessment imposed by this section or any installment or\nportion of the assessment is not paid on or before the date prescribed\nfor its payment, there shall be collected as a part of the assessment,\ninterest upon the unpaid amount at the rate of fifteen percent per annum\nfrom the date prescribed for its payment until payment is actually made\nto the department of taxation and finance. With respect to interest upon\nsuch unpaid amount, the underpayment rate of interest applicable to\ndeficiencies, set by the commissioner of taxation and finance pursuant\nto subsection (e) of section one thousand ninety-six of the tax law,\nshall not apply.\n