(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.