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This entry was published on 2014-09-22
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SECTION 72-0201
Fees and penalties
Environmental Conservation (ENV) CHAPTER 43-B, ARTICLE 72, TITLE 2
§ 72-0201. Fees and penalties.

1. a. Notwithstanding any general or special law to the contrary, all
persons who require a permit or approval pursuant to a state
environmental regulatory program, or who are subject to regulation under
a state environmental regulatory program shall submit a fee as
authorized under this article annually to the department, on such forms
and at such times as specified by the department.

b. Notwithstanding any general or special law to the contrary,
one-half of all monies collected by the department pursuant to section
72-0502 of this article shall be deposited in the hazardous waste
remedial fund, created pursuant to section ninety-seven-b of the state
finance law.

c. Notwithstanding any general or special law to the contrary, all
monies collected by the department pursuant to subdivision twelve of
this section and section 72-0303 of this article shall be deposited in
the operating permit program account of the clean air fund created
pursuant to section ninety-seven-oo of the state finance law.

d. Notwithstanding any general or special law to the contrary, all
monies collected by the department pursuant to title ten of this article
shall be deposited in the mined land reclamation program account created
pursuant to section 72-1011 of this article.

e. Notwithstanding any general or special law to the contrary, all
monies collected by the department pursuant to section 72-0402 of this
article shall be deposited as follows: (i) fifteen percent in the
environmental protection fund established by section ninety-two-s of the
state finance law not to exceed two million one hundred thousand
dollars; and (ii) seventy-one percent in the industry fee transfer
account of the hazardous waste remedial fund established by subdivision
one of section ninety-seven-b of the state finance law.

2. All persons subject to regulation under a state environmental
regulatory program including those persons holding existing permits,
certificates or approvals under such programs shall be liable for fees
authorized by this article on and after April first, nineteen hundred
eighty-three.

3. Liability for fees authorized by this chapter for persons receiving
new permits, certificates or approvals shall equal the annual fee
established pursuant to this title and prorated from the date of
issuance.

4. Payment of fees shall be due within thirty days of billing by the
department.

5. If the amount of the fee is not paid within forty-five days of the
last date prescribed under subdivision four of this section, a penalty
shall be imposed on such deficiency. The amount of such penalty shall
not exceed five percent of such deficiency per month and the total
penalty shall not exceed twenty-five percent of the deficiency.

Notice of the determination of a penalty, and notice of the right to
appeal such determination shall be given to the person liable for the
payment of the fee and any penalty due. The penalty as determined
pursuant to this subdivision shall be finally and irrevocably assessed
unless a hearing is requested by certified mail to the commissioner
within thirty days after receiving notice of the determination of a
penalty, or unless the commissioner on his own motion shall redetermine
such penalty. After such hearing the commissioner shall give notice of
final determination to the person against whom the fee and penalty is
assessed. No such penalty as defined in this subdivision shall be
assessed until after the expiration of the period in which a hearing may
be requested, or after the issuance of a final determination following a
hearing, whichever comes later.

6. In addition to any penalty that may be assessed pursuant to
subdivision five of this section, there shall be collected interest upon
the unpaid amount at the underpayment rate set by the commissioner of
taxation and finance pursuant to section one thousand ninety-six of the
tax law, minus four percentage points. Such interest shall accrue thirty
days from the date prescribed for fee payment until payment is actually
made to the department.

7. In the event that a person fails to pay any fee as finally
determined, such determination to be final when all administrative and
judicial appeals thereof, if any, have been completed, the department
may suspend, until the fee is paid, the permit, certificate or approval
for the activity which is subject to that fee.

8. The commissioner shall promulgate regulations necessary to
effectuate the purposes of this article. Such regulations may also
include provisions regarding hearings to resolve disputed fee and
penalty determinations.

9. a. In the event a penalty or interest is collected pursuant to
subdivision five or six of this section for fees due under section
72-0402, or section 72-0502 of this article, one-half of the penalty or
interest shall be deposited by the department in the industry fee
transfer account of the hazardous waste remedial fund.

b. In the event a penalty or interest is collected pursuant to
subdivision five or six of this section for fees due under section
72-0403 of this article, such penalty or interest shall be deposited in
the industry fee transfer account of the hazardous waste remedial fund
established by subdivision one of section ninety-seven-b of the state
finance law.

10. No portion of the fees collected pursuant to this article shall be
used for any purpose if such use, under federal law, would preclude the
collection of such a fee.

11. a. All fees collected pursuant to this article shall be paid into
the environmental conservation special revenue fund to the credit of the
environmental regulatory account, unless herein provided otherwise.

b. Moneys of such account shall include interest earnings on any
account balances and shall be available for appropriation and allocation
for the purposes of carrying out the provisions of this chapter.

c. The moneys of the account shall be paid out on the audit and
warrant of the comptroller on vouchers certified or approved by the
commissioner or his duly designated representative.

d. Notwithstanding the provisions of any general or special law, no
moneys shall be available from the account until a certificate of
allocation and a schedule of amounts to be available therefor shall have
been issued by the director of the budget, and a copy of such
certificate filed with the comptroller. Such certificate may be amended
from time to time by the director of the budget and a copy of each such
amendment shall be filed with the comptroller.

e. Any reference to the environmental enforcement account in any
special or general law shall be deemed to be a reference to the
environmental regulatory account.

12. Notwithstanding any other provision of this section, any person
who fails to pay fees required pursuant to section 72-0303 of this
article shall pay a penalty of fifty per centum of the unpaid fee
amount, plus interest on the unpaid fee amount computed in accordance
with section 6621(a)(2) of the United States internal revenue code of
1986 (Public Law 99-514, 26 U.S.C. section 1 et seq.) from the date the
fee was required to be paid.