N.Y. Comp. Codes R. & Regs. tit. 17 § 30.9

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

Section 30.9 - License fee

(a) All licensees shall pay a monthly license fee of one cent per barrel, unless otherwise determined by the administrator in accordance with the provisions of section 174 of the Navigation Law, on every barrel of petroleum transferred to the licensee's major facility. However, no fee shall be imposed on petroleum transferred to the licensee's major facility that has previously been transferred and subject to fee imposition.

(b) The fee for each month shall be submitted to the commissioner, shall accompany the monthly report and shall be received by the commissioner no later than the 20th day of the month immediately following. The provisions of subdivision (d) of section 30.8 of this Part which relate to the mailing and receipt of the monthly report shall also apply to the mailing and receipt of the fee.

(c) The fee shall be paid by check made payable to the New York State Department of Transportation.

(d) Each licensee shall maintain adequate records in accordance with accepted accounting practice to substantiate the monthly petroleum transfers to the major facility and the source of such amount of transferred petroleum as is claimed not to be subject to fee imposition. In the absence of such adequate records demonstrating that petroleum claimed not to be subject to fee imposition has, prior to being transferred to the licensee's major facility, been transferred and subject to fee imposition, such petroleum shall be presumed to be subject to the fee required by this Part.

(e) An additional fee shall be due for the late payment of the monthly license fee. The additional fee shall be assessed at a rate of one percent of the amount due per month.

(f) If the monthly report and fee required by this Part is not filed and paid, or if the report when filed is incorrect or insufficient and accompanied by an incorrect or insufficient fee, the amount of such fee shall be determined by the commissioner from such information as may be available, including, if necessary, an audit of the licensee's books. The commissioner shall notify the licensee, within 30 days after the due date of the monthly report and fee, that he will determine the amount of the fee. The commissioner shall determine the amount of the fee within 60 days after the due date of the monthly report and fee, and give the licensee notice of the amount of fee as determined by the commissioner and of the licensee's right to appeal such determination. The commissioner's determination may also include an additional fee assessed at a rate of one percent of the additional amount due per month, when the commissioner determines that the licensee has unreasonably and unjustifiably failed or refused to pay such fee or part thereof. Such additional fee shall accrue at a rate of one percent for each month until actual payment to the commissioner.

(g) The determination of the commissioner of the amount of the fee and/or additional fee due shall be final unless the licensee, within 30 days of receipt of the determination, applies to the commissioner for a hearing. Upon receipt of such a request for a hearing, the commissioner shall appoint a hearing officer who shall conduct a hearing in accordance with the provisions of the State Administrative Procedure Act and shall provide the commissioner with findings of fact and a recommended determination. The hearing shall be held within 60 days of receipt by the commissioner of the request for hearing. The hearing officer's report and recommendation shall be transmitted to the commissioner within 30 days of the completion of the record of hearing, including a full transcript. The commissioner's final determination shall be made within 30 days of receipt of the hearing officer's report and recommendation.

N.Y. Comp. Codes R. & Regs. Tit. 17 § 30.9