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SECTION 27-0923
Special assessments on hazardous wastes generated
Environmental Conservation (ENV) CHAPTER 43-B, ARTICLE 27, TITLE 9
§ 27-0923. Special assessments on hazardous wastes generated.

1. On and after June first, nineteen hundred eighty-five, there is
hereby imposed upon every person who is engaged within the state in the
generation of hazardous waste identified or listed pursuant to this
title a special assessment to be determined as follows:

a. Twenty-seven dollars per ton of hazardous waste generated which is
disposed of in a landfill on the site where the waste is generated or
which is designated for removal or removed from the site of generation
for disposal in a landfill or which is designated for removal or removed
from the site of generation for storage prior to disposal in a landfill;

b. Nine dollars per ton of hazardous waste generated which is
designated for removal or removed from the site of generation for
incineration or for storage prior to incineration;

c. Two dollars per ton of hazardous waste generated which is
incinerated on the site where the waste is generated;

d. Sixteen dollars per ton of hazardous waste generated which is
designated for removal or removed from the site of generation for
treatment or disposal, exclusive of disposal in a landfill or by
incineration, or for storage prior to such treatment or disposal;

e. Any residues which are hazardous wastes remaining from the
treatment of hazardous wastes in a facility located on the site where
the wastes are generated, and which are subsequently disposed of or
incinerated on such site or which are subsequently designated for
removal or removed from the site of generation for disposal,
incineration or treatment or for storage prior thereto, shall be subject
to the special assessments imposed by this subdivision. Provided,
however, any residues which are hazardous wastes remaining from the
incineration of hazardous wastes in a facility located on the site where
the wastes are initially generated and which are subsequently disposed
of in a landfill on such site shall not be subject to the special
assessments imposed by this subdivision.

f. Notwithstanding any provision of this section to the contrary, no
special assessment shall be imposed under this section on the generation
of universal wastes. For purposes of this paragraph, "universal wastes"
shall mean those defined and listed in regulations promulgated pursuant
to this title, provided that such wastes are regulated consistent with
rules adopted by the administrator pursuant to RCRA for the management
of universal wastes.

2. On or after June first, nineteen hundred eighty-five, there is
hereby imposed upon persons holding permits or required to hold permits
for the storage, treatment or disposal of hazardous waste pursuant to
section 27-0913 of this title a hazardous waste disposal special
assessment to be determined as follows:

a. Twenty-seven dollars per ton of hazardous waste which is received
for disposal in a landfill or for storage prior to disposal in a
landfill;

b. Nine dollars per ton of hazardous waste which is received for
incineration or for storage prior to incineration;

c. Sixteen dollars per ton of hazardous waste which is received for
treatment or disposal, exclusive of disposal in a landfill or by
incineration, or for storage prior to such treatment or disposal;

d. No special assessment shall be imposed under this subdivision upon
receipt for treatment or disposal, or storage prior thereto of hazardous
waste where such waste was generated by persons subject to the special
assessment under subdivision one of this section.

3. a. Notwithstanding any provision of this section to the contrary,
no special assessment shall be imposed under this section on the
resource recovery of any hazardous waste; provided, however, that any
materials remaining from resource recovery which are hazardous wastes
and which are subsequently disposed of, treated, or incinerated, shall
be subject to the special assessments imposed by this section. For
purposes of this section, resource recovery shall not include the
removal of water from a hazardous waste.

b. In the case of a fraction of a ton, the special assessments imposed
by this section shall be the same fraction of the amount of such special
assessment imposed on a whole ton.

c. For the purpose of this section, generation of hazardous waste
shall not include retrieval or creation of hazardous waste which must be
disposed of under an order of or agreement with the department pursuant
to title thirteen or title fourteen of this article or under a contract
with the department pursuant to title five of article fifty-six of this
chapter or under an order of or agreement with the United States
environmental protection agency or an order of a court of competent
jurisdiction, related to a facility addressed pursuant to the
Comprehensive Environmental Response, Compensation and Liability Act (42
U.S.C. 9601 et seq.) or under a written agreement with a municipality
which has entered into a memorandum of agreement with the department
related to the remediation of brownfield sites as of August fifth, two
thousand ten.

d. No portion of the special assessments collected pursuant to this
section shall be used for any purpose if such use, under federal law,
would preclude the collection of such special assessment.

e. Notwithstanding any provision of this section to the contrary, the
actual method utilized to dispose of or treat any hazardous waste shall
govern the determination of the rate per ton applicable under the
special assessments imposed by this section, even if such hazardous
waste was designated for removal, removed, stored or received for
disposal or treatment by a method different than the method actually
utilized. Where any such special assessment with respect to any
hazardous waste is reported and paid on the basis of a rate per ton
which is greater than the rate per ton applicable to the actual method
utilized to dispose of or treat such hazardous waste, the difference
between the amount reported and paid and the amount due using the rate
per ton applicable to the actual method utilized shall be considered an
overpayment of such special assessment. The commissioner of taxation and
finance shall credit or refund such overpayment in the manner provided
and subject to the conditions contained in article twenty-seven of the
tax law, as incorporated by subdivision six of this section.

f. No special assessment shall be imposed under this section on
hazardous waste generated by or at an elementary or secondary school
provided the waste results from services which are provided:

(i) under a contract with the department, or with the department's
approval and in compliance with department regulations, or pursuant to
an order of the department, the United States environmental protection
agency or a court, related to the cleanup or remediation of a hazardous
materials or hazardous waste spill, discharge, or surficial cleanup,
pursuant to this chapter, other than a removal action pursuant to the
Comprehensive Environmental Response, Compensation and Liability Act (42
U.S.C. 9601 et seq.);

(ii) under a contract with the department for, or with the
department's approval and in compliance with department regulations,
related to the cleanup and removal of a petroleum spill or discharge,
pursuant to subdivision seven of section one hundred seventy-six of the
navigation law;

(iii) under the order of a court, the department or the department of
health, or the United States environmental protection agency related to
an inactive hazardous waste disposal site pursuant to section 27-1313 of
this article, section thirteen hundred eighty-nine-b of the public
health law, or the Comprehensive Environmental Response, Compensation
and Liability Act (42 U.S.C. 9601 et seq.);

(iv) voluntarily and without expectation of monetary compensation in
accordance with subdivision one of section 27-1321 of this article; or

(v) under permit or order requiring corrective action pursuant to this
title or the Resource Conservation and Recovery Act (42 U.S.C. 6901 et
seq.).

4. a. The special assessments imposed by this section shall be
reported and paid to the department of taxation and finance on a
quarterly basis on or before the twentieth day of the month after the
end of each calendar quarter, provided, however, that the special
assessments attributable to the months of June, July, August and
September of nineteen hundred eighty-five shall be due on October
twentieth, nineteen hundred eighty-five. The payments shall be
accompanied by a return in such form as the department of taxation and
finance may prescribe upon consultation with the commissioner. Provided,
however, that no special assessment imposed by this section shall be
required to be reported or paid with respect to any one calendar quarter
if the total amount of all special assessments due for such quarter is
twenty-seven dollars or less.

b. All moneys collected or received by the department of taxation and
finance pursuant to this section shall be deposited daily to the credit
of the comptroller with such responsible banks, banking houses or trust
companies as may be designated by the comptroller. Such deposits shall
be kept separate and apart from all other moneys in the possession of
the comptroller. The comptroller shall require adequate security from
all such depositories. Of the revenues collected under this section, the
comptroller shall retain in his hands such amounts as the commissioner
of taxation and finance may determine to be necessary for refunds under
this section and the comptroller shall pay any refunds to which those
liable for special assessments shall be entitled under the provisions of
this section. The comptroller, after reserving the amount to pay such
refunds, shall, on or before the tenth day of each month, pay all
special assessments, interest and penalties collected under this section
and remaining to his credit in such banks, banking houses or trust
companies at the close of business on the last day of the preceding
month into the hazardous waste remedial fund created pursuant to section
ninety-seven-b of the state finance law. Within thirty days after each
quarterly reporting date, the comptroller shall certify the amount of
special assessments under this section deposited in the hazardous waste
remedial fund during the preceding quarter and the cumulative amount
collected since the start of the current calendar year, and shall submit
such certification to the governor and the chairman of the senate
finance committee and the chairman of the assembly ways and means
committee.

5. The commissioner and the commissioner of taxation and finance shall
have the power to jointly promulgate rules and regulations necessary and
appropriate to carry out the purpose of this section.

6. The provisions of article twenty-seven of the tax law shall apply
to the provisions of this section in the same manner and with the same
force and effect as if the language of such article had been
incorporated in full into this section and had expressly referred to the
special assessments under this section except that the term "special
assessment" or "special assessments" when used in this section shall
mean "tax" or "taxes" for the purpose of the application of article
twenty-seven of the tax law as incorporated by this subdivision and
except to the extent that any provision of such article is either
inconsistent with a provision of this section or is not relevant to this
section.

7. a. If any generator or person subject to assessment by this section
fails or refuses to file a return or furnish any information requested
in writing by the department of taxation and finance, said department
may, from any information in its possession, make an estimate and issue
an assessment against such generator or person and add a penalty of
twenty-five percent of the amount of the assessment so determined. With
respect to such failure or refusal to file a return or furnish any
information, the provisions of paragraph one of subsection (a) and
subsection (g) of section one thousand eighty-five of the tax law shall
not apply.

b. If the assessment imposed by this section or any installment or
portion of the assessment is not paid on or before the date prescribed
for its payment, there shall be collected as a part of the assessment,
interest upon the unpaid amount at the rate of fifteen percent per annum
from the date prescribed for its payment until payment is actually made
to the department of taxation and finance. With respect to interest upon
such unpaid amount, the underpayment rate of interest applicable to
deficiencies, set by the commissioner of taxation and finance pursuant
to subsection (e) of section one thousand ninety-six of the tax law,
shall not apply.