§ 72-0201 — Fees and penalties

§ 72-0201. Fees and penalties.\n 1. a. Notwithstanding any general or special law to the contrary, all\npersons who require a permit or approval pursuant to a state\nenvironmental regulatory program, or who are subject to regulation under\na state environmental regulatory program shall submit a fee as\nauthorized under this article annually to the department, on such forms\nand at such times as specified by the department.\n b. Notwithstanding any general or special law to the contrary,\none-half of all monies collected by the department pursuant to section\n72-0502 of this article shall be deposited in the hazardous waste\nremedial fund, created pursuant to section ninety-seven-b of the state\nfinance law.\n c. Notwithstanding any general or special law to the contrary, all\nmonies collected by the department pursuant to subdivision twelve of\nthis section and section 72-0303 of this article shall be deposited in\nthe operating permit program account of the clean air fund created\npursuant to section ninety-seven-oo of the state finance law.\n d. Notwithstanding any general or special law to the contrary, all\nmonies collected by the department pursuant to title ten of this article\nshall be deposited in the mined land reclamation program account created\npursuant to section 72-1011 of this article.\n e. Notwithstanding any general or special law to the contrary, all\nmonies collected by the department pursuant to section 72-0402 of this\narticle shall be deposited as follows: (i) fifteen percent in the\nenvironmental protection fund established by section ninety-two-s of the\nstate finance law not to exceed two million one hundred thousand\ndollars; and (ii) seventy-one percent in the industry fee transfer\naccount of the hazardous waste remedial fund established by subdivision\none of section ninety-seven-b of the state finance law.\n 2. All persons subject to regulation under a state environmental\nregulatory program including those persons holding existing permits,\ncertificates or approvals under such programs shall be liable for fees\nauthorized by this article on and after April first, nineteen hundred\neighty-three.\n 3. Liability for fees authorized by this chapter for persons receiving\nnew permits, certificates or approvals shall equal the annual fee\nestablished pursuant to this title and prorated from the date of\nissuance.\n 4. Payment of fees shall be due within thirty days of billing by the\ndepartment.\n 5. If the amount of the fee is not paid within forty-five days of the\nlast date prescribed under subdivision four of this section, a penalty\nshall be imposed on such deficiency. The amount of such penalty shall\nnot exceed five percent of such deficiency per month and the total\npenalty shall not exceed twenty-five percent of the deficiency.\n Notice of the determination of a penalty, and notice of the right to\nappeal such determination shall be given to the person liable for the\npayment of the fee and any penalty due. The penalty as determined\npursuant to this subdivision shall be finally and irrevocably assessed\nunless a hearing is requested by certified mail to the commissioner\nwithin thirty days after receiving notice of the determination of a\npenalty, or unless the commissioner on his own motion shall redetermine\nsuch penalty. After such hearing the commissioner shall give notice of\nfinal determination to the person against whom the fee and penalty is\nassessed. No such penalty as defined in this subdivision shall be\nassessed until after the expiration of the period in which a hearing may\nbe requested, or after the issuance of a final determination following a\nhearing, whichever comes later.\n 6. In addition to any penalty that may be assessed pursuant to\nsubdivision five of this section, there shall be collected interest upon\nthe unpaid amount at the underpayment rate set by the commissioner of\ntaxation and finance pursuant to section one thousand ninety-six of the\ntax law, minus four percentage points. Such interest shall accrue thirty\ndays from the date prescribed for fee payment until payment is actually\nmade to the department.\n 7. In the event that a person fails to pay any fee as finally\ndetermined, such determination to be final when all administrative and\njudicial appeals thereof, if any, have been completed, the department\nmay suspend, until the fee is paid, the permit, certificate or approval\nfor the activity which is subject to that fee.\n 8. The commissioner shall promulgate regulations necessary to\neffectuate the purposes of this article. Such regulations may also\ninclude provisions regarding hearings to resolve disputed fee and\npenalty determinations.\n 9. a. In the event a penalty or interest is collected pursuant to\nsubdivision five or six of this section for fees due under section\n72-0402, or section 72-0502 of this article, one-half of the penalty or\ninterest shall be deposited by the department in the industry fee\ntransfer account of the hazardous waste remedial fund.\n b. In the event a penalty or interest is collected pursuant to\nsubdivision five or six of this section for fees due under section\n72-0403 of this article, such penalty or interest shall be deposited in\nthe industry fee transfer account of the hazardous waste remedial fund\nestablished by subdivision one of section ninety-seven-b of the state\nfinance law.\n 10. No portion of the fees collected pursuant to this article shall be\nused for any purpose if such use, under federal law, would preclude the\ncollection of such a fee.\n 11. a. All fees collected pursuant to this article shall be paid into\nthe environmental conservation special revenue fund to the credit of the\nenvironmental regulatory account, unless herein provided otherwise.\n b. Moneys of such account shall include interest earnings on any\naccount balances and shall be available for appropriation and allocation\nfor the purposes of carrying out the provisions of this chapter.\n c. The moneys of the account shall be paid out on the audit and\nwarrant of the comptroller on vouchers certified or approved by the\ncommissioner or his duly designated representative.\n d. Notwithstanding the provisions of any general or special law, no\nmoneys shall be available from the account until a certificate of\nallocation and a schedule of amounts to be available therefor shall have\nbeen issued by the director of the budget, and a copy of such\ncertificate filed with the comptroller. Such certificate may be amended\nfrom time to time by the director of the budget and a copy of each such\namendment shall be filed with the comptroller.\n e. Any reference to the environmental enforcement account in any\nspecial or general law shall be deemed to be a reference to the\nenvironmental regulatory account.\n 12. Notwithstanding any other provision of this section, any person\nwho fails to pay fees required pursuant to section 72-0303 of this\narticle shall pay a penalty of fifty per centum of the unpaid fee\namount, plus interest on the unpaid fee amount computed in accordance\nwith section 6621(a)(2) of the United States internal revenue code of\n1986 (Public Law 99-514, 26 U.S.C. section 1 et seq.) from the date the\nfee was required to be paid.\n