N.Y. Comp. Codes R. & Regs. tit. 6 § 481.5

Current through Register Vol. 46, No. 45, November 2, 2024

Section 481.5 - Penalty assessed for nonpayment

(a) A person who must pay a program fee pursuant to section 481.2 of this Part is obligated to pay the entire amount of the invoiced program fee. A person failing to pay the department an annual program fee within 45 days of the last applicable date prescribed in section 481.3 of this Part, must pay a penalty.

(b) If a person has paid the portion of the fee which is not being disputed as provided in section 481.9(b) of this Part, the penalty for nonpayment of the disputed portion will not be applied until the dispute is either resolved by mutual agreement or denied after hearing. The penalty, if any, will then be imposed on the redetermined deficiency from the date such penalty was initially applicable. A challence to an invoiced outstanding fee is not a basis for a reduction in penalty under section 481.5(d) of this Part if the dispute is resolved in favor of the department.

(c) Except for the penalties described in section 72-0201 (12) of the Environmental Conservation Law as that applies to operating permit program fees, the penalty assessed under this section is based upon the amount of the payment deficiency and is equal to up to five percent of that deficiency per month, not to exceed 25 percent of the deficiency.

(d) If the department determines that a penalty will be assessed, it will notify the person affected setting forth the person's right to appeal. The assessed penalty is final and irrevocable unless within 30 days of the imposition of the penalty, the person sends to the Director of Fiscal Management, by certified mail, a written request to redetermine the penalty. The Director of Fiscal Management, within 30 days, shall make a determination concerning the penalty and notify the person requesting the redetermination. If the person receiving the penalty assessment disagrees with the determination of the Director of Fiscal Management, that person may send to the commissioner, by certified mail, a written request for hearing. This request must set forth the basis for the failure to pay the fee and must be postmarked within 30 days of the person's receipt of the department's notice that a penalty will be assessed. The hearing provided for under this subdivision is subject to the provisions of section 481.10 of this Part. The commissioner's decision to rescind or reduce a penalty must be based upon a finding that the failure to pay the fee was based upon reasonable cause and not due to willful neglect. The absence of willful neglect alone is not sufficient grounds for not imposing a penalty. After the hearing, the commissioner will notify the person of the final determination.

(e) No penalty determined under the provisions of this section may be finally assessed until the period in which a hearing may be requested has expired or a final determination after a hearing has been issued, whichever is later.

N.Y. Comp. Codes R. & Regs. Tit. 6 § 481.5