NY Env Conserv L § 27-1012 (2021)
2021 New York Laws ENV - Environmental Conservation Article 27 - Collection, Treatment and Disposal of Refuse and Other Solid Waste Title 10 - Litter and Solid Waste Control 27-1012 - Deposit and Disposition of Refund Values; Registration; Reports.

§ 27-1012. Deposit  and  disposition  of  refund  values;  registration;reports.1. Each deposit initiator shall deposit in a refund value  account  an   amount equal to the refund value initiated under section 27-1005 of this   title  which is received with respect to each beverage container sold by   such deposit initiator. Such deposit initiator shall hold the amounts in   the refund value account in trust for the state. A refund value  account   shall   be   an   interest-bearing  account  established  in  a  banking   institution located in this state, the deposits in which are insured  by   an  agency  of the federal government. Deposits of such amounts into the   refund value account shall be made not less frequently than  every  five   business  days. All interest, dividends and returns earned on the refund   value account shall be paid directly into said account.  The  monies  in   such  accounts shall be kept separate and apart from all other monies in   the possession of the deposit initiator. The  commissioner  of  taxation   and  finance  may  specify  a  system  of  accounts  and  records  to be   maintained with respect to accounts established under this subdivision.2. Payments of refund values pursuant to section 27-1007 of this title   shall be paid from each deposit initiator's  refund  value  account.  No   other  payment  or  withdrawal  from  such account may be made except as   prescribed by this section.3. Each deposit  initiator  shall  file  quarterly  reports  with  the   commissioner  of  taxation  and  finance  on  a  form  and in the manner   prescribed by  such  commissioner.  The  commissioner  of  taxation  and   finance  may  require  such  reports  to  be  filed  electronically. The   quarterly reports required by this subdivision shall be  filed  for  the   quarterly  periods  ending  on the last day of May, August, November and   February of each year, and each such report shall be filed within twenty   days after the end of the quarterly period covered  thereby.  Each  such   report  shall  include all information such commissioner shall determine   appropriate including but not limited to the following information:a. the balance in the refund value account at  the  beginning  of  the   quarter for which the report is prepared;b.  all  such  deposits  credited  to the refund value account and all   interest, dividends or returns received on  such  account,  during  such   quarter;c.  all withdrawals from the refund value account during such quarter,   including all reimbursements paid pursuant to subdivision  two  of  this   section,  all  service  charges  on  the  account, and all payments made   pursuant to subdivision four of this section; andd. the balance in the refund  value  account  at  the  close  of  such   quarter.4.  a.  Quarterly  payments.  An amount equal to eighty percent of the   balance outstanding in the refund value account at  the  close  of  each   quarter shall be paid to the commissioner of taxation and finance at the   time  the  report  provided  for in subdivision three of this section is   required to be filed. The  commissioner  of  taxation  and  finance  may   require  that  the payments be made electronically. The remaining twenty   percent of the balance outstanding at the close of each quarter shall be   the monies of the deposit initiator  and  may  be  withdrawn  from  such   account by the deposit initiator. If the provisions of this section with   respect  to such account have not been fully complied with, each deposit   initiator shall pay to such commissioner at such time, in  lieu  of  the   amount  described  in  the  preceding  sentence,  an amount equal to the   balance which  would  have  been  outstanding  on  such  date  had  such   provisions  been  fully  complied with. The commissioner of taxation and   finance may require that the payments be made electronically. b. Refund value account shortfall. In the event  a  deposit  initiator   pays  out  more  in refund values than it collects in deposits of refund   values  during  the  course  of  a  quarterly  period  as  described  in   subdivision  three  of  this section, the deposit initiator may apply to   the  commissioner  of taxation and finance for a refund of the amount of   such excess payment of refund values from sources other than the  refund   value account, in the manner as provided by the commissioner of taxation   and  finance.  A deposit initiator must apply for a refund no later than   twelve months after the due date for filing the quarterly report for the   quarterly period for which the refund claim is made. No  interest  shall   be payable for any refund paid pursuant to this paragraph.c. Final report. A deposit initiator who ceases to do business in this   state as a deposit initiator shall file a final report and remit payment   of  eighty  percent of all amounts remaining in the refund value account   as of the close of the deposit initiator's last  day  of  business.  The   commissioner  of  taxation  and finance may require that the payments be   made electronically. The deposit initiator shall indicate on the  report   that  it  is  a "final report". The final report is due to be filed with   payment twenty days after the close of the quarterly period in which the   deposit initiator ceases to  do  business.  In  the  event  the  deposit   initiator  pays out more in refund values than it collects in such final   quarterly period, the deposit initiator may apply to the commissioner of   taxation and finance for a refund of the amount of such  excess  payment   of  refund  values  from sources other than the refund value account, in   the manner as provided by the commissioner of taxation and finance.5. All moneys collected or received by the department of taxation  and   finance  pursuant  to this title shall be deposited 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 total revenue collected,  the  comptroller   shall  retain  the amount determined by the commissioner of taxation and   finance to be necessary for refunds out of which  the  comptroller  must   pay  any  refunds  to  which  a deposit initiator may be entitled. After   reserving the amount to pay refunds, the comptroller must, by the  tenth   day  of  each  month,  pay  into the state treasury to the credit of the   general fund the revenue deposited under  this  subdivision  during  the   preceding  calendar  month  and remaining to the comptroller's credit on   the last day of that preceding month; provided, however, that, beginning   April first, two thousand thirteen, nineteen million  dollars,  and  all   fiscal  years  thereafter,  twenty-three  million dollars plus all funds   received from the payments due each fiscal year pursuant to  subdivision   four  of  this  section  in excess of the greater of the amount received   from April first, two thousand twelve through  March  thirty-first,  two   thousand thirteen or one hundred twenty-two million two hundred thousand   dollars,   shall  be  deposited  to  the  credit  of  the  environmental   protection fund established pursuant  to  section  ninety-two-s  of  the   state finance law.6. The commissioner and the commissioner of taxation and finance shall   promulgate, and shall consult each other in promulgating, such rules and   regulations  as  may  be  necessary  to  effectuate the purposes of this   title. The commissioner and the commissioner  of  taxation  and  finance   shall  provide all necessary aid and assistance to each other, including   the sharing of any information that is  necessary  to  their  respective   administration   and   enforcement   responsibilities  pursuant  to  the   provisions of this title. 7. a. Any person who is a deposit initiator under  this  title  before   April  first,  two thousand nine, must apply by June first, two thousand   nine to the commissioner of taxation and finance for registration  as  a   deposit  initiator.  Any  person  who  becomes a deposit initiator on or   after  April first, two thousand nine shall apply for registration prior   to collecting any deposits as such a deposit initiator. Such application   shall be in a form  prescribed  by  the  commissioner  of  taxation  and   finance  and  shall  require such information deemed to be necessary for   proper administration of this title. The commissioner  of  taxation  and   finance may require that applications for registration must be submitted   electronically.   The   commissioner   of  taxation  and  finance  shall   electronically issue a deposit initiator registration certificate  in  a   form  prescribed  by  the  commissioner  of  taxation and finance within   fifteen days of receipt of such application or may  take  an  additional   ten  days if the commissioner of taxation and finance deems it necessary   to consult  with  the  commissioner  before  issuing  such  registration   certificate.   A   registration  certificate  issued  pursuant  to  this   subdivision may be issued for a specified term of not  less  than  three   years  and  shall  be  subject  to renewal in accordance with procedures   specified by the commissioner of taxation and finance. The  commissioner   of  taxation  and  finance  shall furnish to the commissioner a complete   list of registered deposit initiators and shall continually update  such   list as warranted. The commissioner shall share any information with the   commissioner   of  taxation  and  finance  that  is  necessary  for  the   administration of this subdivision.b. The commissioner of taxation and finance shall have  the  authority   to  revoke  or  refuse to renew any registration issued pursuant to this   subdivision when he or she has determined or has been  informed  by  the   commissioner  that  any  of  the  provisions  of this title or rules and   regulations promulgated thereunder have been violated.  Such  violations   shall  include,  but  not  be  limited to, the failure to file quarterly   reports, the failure to make payments pursuant to this subdivision,  the   providing of false or fraudulent information to either the department of   taxation  and finance or the department, or knowingly aiding or abetting   another person in violating any of  the  provisions  of  this  title.  A   notice  of  proposed  revocation  or  non-renewal  shall be given to the   deposit initiator in the manner prescribed for a notice of deficiency of   tax and all the provisions applicable to a notice  of  deficiency  under   article  twenty-seven  of  the  tax  law  shall apply to a notice issued   pursuant to this paragraph, insofar  as  such  provisions  can  be  made   applicable   to  a  notice  authorized  by  this  paragraph,  with  such   modifications as may be necessary in order to adapt the language of such   provisions to the notice authorized by this paragraph. All such  notices   issued  by  the  commissioner  of  taxation and finance pursuant to this   paragraph shall contain a statement advising the deposit initiator  that   the  revocation or non-renewal of registration may be challenged through   a hearing process and the petition for such a challenge  must  be  filed   with  the  commissioner of taxation and finance within ninety days after   such notice is issued. A deposit initiator whose registration  has  been   so  revoked  or  not  renewed  shall  cease  to do business as a deposit   initiator in this state, until this title has been complied with  and  a   new   registration   has   been  issued.  Any  deposit  initiator  whose   registration has been so revoked may not apply for registration for  two   years from the date such revocation takes effect.8.   The   commissioner  of  taxation  and  finance  may  require  the   maintenance of such accounts, records or documents relating to the  sale   of  beverage containers, by any deposit initiator, bottler, distributor,   dealer or redemption center as such commissioner  may  deem  appropriate    for  the  administration  of  this  section.  Such commissioner may make   examinations, including  the  conduct  of  facility  inspections  during   regular  business  hours,  with  respect  to  the  accounts,  records or   documents  required  to  be  maintained  under  this  subdivision.  Such   accounts, records and documents shall be preserved for a period of three   years, except that such commissioner may consent  to  their  destruction   within  that  period  or  may  require  that  they  be kept longer. Such   accounts, records and documents may be kept within the meaning  of  this   subdivision when reproduced by any photographic, photostatic, microfilm,   micro-card,  miniature  photographic  or  other  process  which actually   reproduces the original accounts, records or documents.9. a. Any person required to be registered  under  this  section  who,   without   being  so  registered,  sells  or  offers  for  sale  beverage   containers in this state, in addition to any other  penalty  imposed  by   this  title,  shall  be  subject  to  a  penalty  to  be assessed by the   commissioner of taxation and finance in an amount  not  to  exceed  five   hundred dollars for the first day on which such sales or offers for sale   are  made,  plus  an  amount not to exceed five hundred dollars for each   subsequent day on which such sales or offers for sale are made,  not  to   exceed twenty-five thousand dollars in the aggregate.b.  Any  deposit  initiator  who fails to file reports, make quarterly   payments or maintain accounts  or  records  pursuant  to  this  section,   unless it is shown that such failure was due to reasonable cause and not   due  to  negligence or willful neglect, in addition to any other penalty   imposed by this title, shall be subject to a penalty to be  assessed  by   the  commissioner  of taxation and finance of not more than one thousand   dollars for each quarter during which  such  failure  occurred,  and  an   additional  penalty  of  not  more  than  one  thousand dollars for each   quarter such failure continues.10. The provisions of article twenty-seven of the tax law shall  apply   to  the  provisions of this title for which the commissioner of taxation   and  finance  is  responsible,  including  collection  of  refund  value   amounts, 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   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 as determined by  the  commissioner  of  taxation  and  finance.   Furthermore,   for  purposes  of  applying  the  provisions  of  article   twenty-seven of the tax law, where the terms "tax" and "taxes" appear in   such article, such terms shall be construed to mean  "refund  value"  or   "balance in the refund value account".11.  If  any  deposit  initiator  fails or refuses to file a report or   furnish any information  requested  in  writing  by  the  department  of   taxation  and  finance or the department, the department of taxation and   finance with the assistance of the department may, from any  information   in  its  possession, make an estimate of the deficiency and collect such   deficiency from such deposit initiator.12. a. Each deposit initiator shall provide a report to the department   describing all the types of beverage containers on  which  it  initiates   deposits.  The  report shall include the product name, type of beverage,   size and composition of the beverage container, universal product  code,   and  any  other  information the department may require. Upon request, a   deposit initiator shall also provide to the department  a  copy  of  the   container  label  or a picture of any beverage container sold or offered   for sale in this state on which it initiates a deposit. Such information   shall be provided in  a  form  as  prescribed  by  the  department.  The   department may require that such forms be filed electronically. b.  A  bottler  may  place on a beverage container a universal product   code or other distinctive marking that is specific to the state or  used   only  in  the state and any other states with laws substantially similar   to this title as a  means  of  preventing  the  sale  or  redemption  of   beverage containers on which no deposit was initiated.c.  A  bottler  or deposit initiator shall notify the department, in a   form prescribed by the department,  whenever  a  beverage  container  or   beverage  container  label  is revised by altering the universal product   code, or whenever the  container  on  which  a  universal  product  code   appears  is changed in size, composition or glass color, or whenever the   container or container label on which a universal product  code  appears   is  changed  to  include  a universal product code that is unique to the   state or used  only  in  the  state  and  any  other  states  with  laws   substantially similar to this title.