2023 New York Laws › ENV - Environmental Conservation › Article 27 - Collection, Treatment and Disposal of Refuse and Other Solid Waste › Title 9 - Industrial Hazardous Waste Management › 27-0923 - 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 or under an  order  of  or  agreement  with  the  United  States
environmental  protection  agency  or  an  order of a court of competent
jurisdiction,  related  to  a  facility  addressed   pursuant   to   the
Comprehensive Environmental Response, Compensation and Liability Act (42
U.S.C.  9601  et  seq.) or under a written agreement with a municipality
which has entered into a memorandum of  agreement  with  the  department
related  to  the remediation of brownfield sites as of August fifth, two
thousand ten.
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.
f. No special assessment  shall  be  imposed  under  this  section  on
hazardous  waste  generated  by  or at an elementary or secondary school
provided the waste results from services which are provided:
(i) under a contract with the department,  or  with  the  department's
approval  and  in compliance with department regulations, or pursuant to
an order of the department, the United States  environmental  protection
agency  or a court, related to the cleanup or remediation of a hazardous
materials or hazardous waste spill,  discharge,  or  surficial  cleanup,
pursuant  to  this  chapter, other than a removal action pursuant to the
Comprehensive Environmental Response, Compensation and Liability Act (42
U.S.C. 9601 et seq.);
(ii)  under  a  contract  with  the  department  for,  or   with   the
department's  approval  and  in  compliance with department regulations,
related to the cleanup and removal of a petroleum  spill  or  discharge,
pursuant  to subdivision seven of section one hundred seventy-six of the
navigation law;
(iii) under the order of a court, the department or the department  of
health,  or the United States environmental protection agency related to

an inactive hazardous waste disposal site pursuant to section 27-1313 of
this article, section  thirteen  hundred  eighty-nine-b  of  the  public
health  law,  or  the Comprehensive Environmental Response, Compensation
and Liability Act (42 U.S.C. 9601 et seq.);
(iv)  voluntarily  and without expectation of monetary compensation in
accordance with subdivision one of section 27-1321 of this article; or
(v) under permit or order requiring corrective action pursuant to this
title or the Resource Conservation and Recovery Act (42 U.S.C.  6901  et
seq.).
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.