N.Y. Environmental Conservation Law § 72-0201: Fees and penalties

§ 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.