2023 Connecticut General Statutes › Title 22a - Environmental Protection › Chapter 446d - Solid Waste Management › Section 22a-234a. - Assessment on solid waste processed at resources recovery facility or mixed municipal solid waste landfill. Hearing and appeal.

(a) Beginning on and after July 1, 1992, and ending on June 30, 1994, there shall be paid to the Commissioner of Revenue Services by the owner of any resources recovery facility or mixed municipal solid waste landfill forty cents per ton of solid waste processed at the facility or disposed of at the landfill. Beginning on June 30, 1994, to July 1, 1995, there shall be paid to the commissioner by such owner zero cents per ton of such solid waste.
(b) Each owner of a facility or landfill subject to the assessment as provided by this section shall submit a return quarterly to the Commissioner of Revenue Services, applicable with respect to the calendar quarter beginning July 1, 1992, and each calendar quarter thereafter, ending on June 30, 1994, on or before the last day of the month immediately following the end of each such calendar quarter, on a form prescribed by the commissioner, together with payment of the quarterly assessment determined and payable in accordance with the provisions of subsection (a) of this section.
(c) Whenever such assessment is not paid when due, a penalty of ten per cent of the amount due or fifty dollars, whichever is greater, shall be added to the amount due and such penalty shall immediately accrue, and thereafter such assessment shall bear interest at the rate of one and one-half per cent per month until the same is paid. The Commissioner of Revenue Services shall cause copies of a form prescribed for submitting returns as required under this section to be distributed throughout the state. Failure to receive such form shall not be construed to relieve anyone subject to assessment under this section from the obligations of submitting a return, together with payment of such assessment within the time required.
(d) Any person or municipality delivering solid waste to a facility or landfill whose owner is subject to the assessment imposed by subsection (a) of this section shall reimburse the owner for any assessment paid for the solid waste delivered by such person or municipality. The assessment shall be a debt from the person or municipality responsible for paying such assessment to the owner.
(e) The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of this section in the same manner and with the same force and effect as if the language of sections 12-548 to 12-554, inclusive, and section 12-555a had been incorporated in full in this section, except to the extent that any such provision is inconsistent with a provision in this section and except that the term “tax” shall be read as “solid waste assessment”.
(P.A. 89-385, S. 6; P.A. 90-235, S. 1, 2; P.A. 91-293, S. 6, 9; P.A. 93-361, S. 8; May Sp. Sess. P.A. 94-4, S. 29, 85; P.A. 95-160, S. 64, 69; P.A. 05-288, S. 106; June Sp. Sess. P.A. 09-3, S. 410.)
History: P.A. 90-235 amended Subsec. (a) by changing the year in which the assessment begins from 1990 to 1991 and amended Subsec. (b) by changing the year to 1991; P.A. 91-293 amended section to change the effective date of the assessment to July 1, 1992, through July 1, 1994, and to change the assessment from $1 per ton to $0.40 per ton; P.A. 93-361 added Subsec. (f) incorporating by reference hearing and appeal procedures; May Sp. Sess. P.A. 94-4 in Subsec. (a) reduced tipping fee to zero cents per ton, effective June 9, 1994; (Revisor's note: In 1995 the word “fund” was changed editorially by the Revisors to “account” in reference to municipal solid waste recycling trust fund to conform section with Sec. 22a-241, as amended by P.A. 94-130); P.A. 95-160 revised effective date of May Sp. Sess. P.A. 94-4 but without affecting this section; P.A. 05-288 made a technical change in Subsec. (d), effective July 13, 2005; June Sp. Sess. P.A. 09-3 deleted former Subsec. (e) re revenue deposited in municipal solid waste recycling trust account and redesignated existing Subsec. (f) as Subsec. (e).