(a) There shall be paid to the Commissioner of Revenue Services by (1) a generator of hazardous waste required to file a manifest pursuant to the Resource Conservation and Recovery Act of 1976 (42 USC 6901 et seq.), as from time to time amended, and regulations adopted by the Department of Energy and Environmental Protection, (2) a treatment facility required to file a manifest for hazardous wastes resulting from their treatment process, and (3) a generator of hazardous waste shipping hazardous waste to treatment or disposal facilities located in the state, an assessment of (A) five cents per gallon of metal hydroxide sludge from wastewater treatment of electroplating or metal finishing operations and six cents per gallon of any other hazardous waste entered on a manifest in gallons, (B) one-half of one cent per pound of metal hydroxide sludge from wastewater treatment of electroplating or metal finishing operations and three-quarters of one cent per pound of any other hazardous waste entered on a manifest in pounds, or (C) ten dollars per cubic yard of metal hydroxide sludge from wastewater treatment of electroplating or metal finishing operations and twelve dollars for any other hazardous waste entered on a manifest in cubic yards. The following shall not be subject to assessment: (i) Any hazardous waste that is recycled, (ii) any residue resulting from the processing or treatment of a hazardous waste at a facility approved in accordance with the Resource Conservation and Recovery Act of 1976 (42 USC 6901 et seq.), as from time to time amended, provided such residue is derived from hazardous waste received at the facility under a manifest, (iii) any hazardous waste for which an assessment was paid during the course of handling, and (iv) any hazardous waste removed or relocated as a result of a project to remediate contaminated real property. All assessments shall be due and payable to the Commissioner of Revenue Services quarterly on or before the last day of the month immediately following the end of each calendar quarter. If the total assessment payable by any such generator or treatment facility for any calendar quarter is less than five dollars, such generator or treatment facility shall not be required to pay an assessment for such quarter. The generator or treatment facility shall note reshipment on a manifest in such manner as the commissioner deems necessary. For the purposes of this section, “recycled” means waste that is processed to recover a usable product or is regenerated or reused. Burning for heat value shall not be considered recycling.

(b) Each generator or treatment facility of hazardous waste subject to the assessment as provided by this section shall submit a return to the Commissioner of Revenue Services, on a form prescribed by said commissioner, (1) quarterly, on or before the last day of the month immediately following the quarter ending on the last day of December, March, June and September or (2) as may be established by the Commissioner of Revenue Services in regulations adopted by said commissioner in accordance with the provisions of chapter 54. The regulations may authorize returns to be submitted less frequently than quarterly if the commissioner determines that the enforcement of this section would not be adversely affected by less frequent filings. Payment of the assessment determined and payable in accordance with the provisions of subsection (a) of this section shall accompany the return.

(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 imposed, and such assessment shall bear interest at the rate of one per cent per month or fraction thereof 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) The revenue collected in accordance with this section shall be deposited in the General Fund. The assessment imposed by this section shall not apply to any Connecticut state agency or any Connecticut political subdivision or agency thereof.

(e) The imposition and collection of the assessment shall terminate on June 30, 2000.

(f) 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 said sections had been incorporated in full into this section and had expressly referred to the assessment under this section, except to the extent that any provision is inconsistent with a provision in this section and except that the term “tax” shall be read as “hazardous waste assessment”.

(P.A. 82-320, S. 1, 4; P.A. 83-430, S. 1, 2; 83-432, S. 1, 2; P.A. 84-348; 84-546, S. 70, 173; P.A. 85-131, S. 2; 85-610, S. 1; P.A. 89-365, S. 4, 9; P.A. 90-165, S. 1, 2; P.A. 91-236, S. 19, 25; 91-372, S. 1, 4; P.A. 92-217, S. 3, 5; P.A. 93-74, S. 45, 67; 93-324, S. 1, 4; P.A. 94-41, S. 1, 2; May Sp. Sess. P.A. 94-4, S. 28, 85; P.A. 95-26, S. 45, 52; 95-92, S. 1, 2; 95-160, S. 64, 69; 95-208, S. 8, 13; P.A. 96-92; June Sp. Sess. P.A. 01-6, S. 69, 85; P.A. 11-80, S. 1.)

History: P.A. 83-430 amended Subsec. (a) to require generators shipping waste to Connecticut for treatment or disposal to pay the assessment, established an assessment amount for hazardous waste measured in pounds and cubic yards and exempted from payment of the assessment generators reshipping hazardous waste without treatment in the same container; P.A. 83-432 amended Subsec. (a) by adding provisions concerning the due date for quarterly assessments and replacing provision exempting generators who would owe $25 or less from payment with exemption for those who would owe $5 or less, amended Subsec. (b) by adding language re the day on which quarterly returns are due and amended Subsec. (d) by inserting reference to fiscal year as period to which the expenditure limitation is applicable; P.A. 84-348 amended Subsec. (a) by establishing separate assessment categories for metal hydroxide sludge and other hazardous wastes and increasing the assessments and subjected treatment facilities required to file a manifest to the assessment; P.A. 84-546 made technical change in Subsec. (a); P.A. 85-131 exempted residue derived from hazardous waste received at the facility under a manifest from imposition of the assessment; P.A. 85-610 amended Subsec. (d) by authorizing expenditures from the revenue collected for recording hazardous waste manifest data and amended Subsec. (e) by extending the assessment from December 31, 1985, to June 30, 1990; P.A. 89-365 amended Subsec. (a) to exempt hazardous waste that is recycled or for which an assessment was paid during the course of handling from composition of the tax and to add definition of recycling; P.A. 90-165 amended Subsec. (e) by extending the assessment from June 30, 1990, to June 30, 1992; P.A. 91-236 added Subsec. (f) to include administrative, penalty, hearing and appeal provisions, effective July 1, 1991, and applicable to taxes due on or after that date; P.A. 91-372 amended Subsec. (d) to change the amount of the authorized expenditures which the commissioner may make in the collection of assessments under this section from 5% of amount collected to the lesser of 10% or $300,000; P.A. 92-217 amended Subsec. (e) to extend the imposition and collection of the assessment on generators to June 30, 1994; P.A. 93-74 amended Subsec. (a)(3) by increasing the assessment on generators of hazardous waste under Subpara. (A) from $0.05 to $0.075 per gallon on metal hydroxide sludge and from $0.06 to $0.09 per gallon on all other hazardous waste, under Subpara. (B) to three-quarters of $0.01 per pound of metal hydroxide sludge and from three-quarters of $0.01 to $0.0125 per pound of all other hazardous waste and under Subpara. (C) from $10 to $15 per cubic yard of metal hydroxide sludge and from $12 to $24 for all other hazardous waste, effective July 1, 1993; P.A. 93-324 amended Subsec. (a) to repeal increases in assessment enacted in Sec. 45 of P.A. 93-74, leaving minor technical changes in effect, effective July 1, 1993; P.A. 94-41 amended Subsec. (b) to revise provisions re quarterly returns and to add provisions re less frequent filing of assessment returns in accordance with regulations, effective May 19, 1994; May Sp. Sess. P.A. 94-4 in Subsec. (e) extended termination date for assessment from June 30, 1994, to June 30, 1995, effective June 9, 1994; P.A. 95-26 amended Subsec. (c) to lower interest rate from 1.5% to 1% and made technical changes, effective July 1, 1995, and applicable to taxes due and owing on or after July 1, 1995, whether or not those taxes first became due before said date; P.A. 95-92 amended Subsec. (e) to extend the assessment until June 30, 2001, effective June 5, 1995, but failed to take effect, P.A. 95-208 having taken precedence; P.A. 95-160 changed effective date of May Sp. Sess. P.A. 94-4 but without affecting this section; P.A. 95-208 amended Subsec. (d) to require that revenue collected in accordance with section be deposited in General Fund, rather than Emergency Spill Response Fund and deleted provision authorizing commissioner to expend up to 10% of such revenue or $300,000, whichever is less, for expenses related to collection of assessment, and amended Subsec. (e) to extend termination date for imposition and collection of assessment from June 30, 1995, to June 30, 2000, effective July 1, 1995; P.A. 96-92 amended Subsec. (a) to exempt hazardous waste removed from property remediation projects from the assessment; June Sp. Sess. P.A. 01-6 amended Subsec. (d) to specify that the assessment shall not apply to Connecticut state agencies or Connecticut political subdivisions, effective July 1, 2001; pursuant to P.A. 11-80, “Department of Environmental Protection” was changed editorially by the Revisors to “Department of Energy and Environmental Protection” in Subsec. (a), effective July 1, 2011.

See Sec. 22a-449 re adoption of regulations to carry out the intent of Subtitle C of the Resource Conservation and Recovery Act of 1976.

Cited. 211 C. 655; 215 C. 292.