2023 New York Laws › ENV - Environmental Conservation › Article 72 - Environmental Regulatory Program Fees › Title 2 - Annual Program Costs and Fees › 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.