2006 New York Code - Special Assessments On Hazardous Wastes Generated.

 
  § 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.
    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.
    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.