Mixed Municipal Solid Waste Landfill/Resources
Recovery Facility Assessment
BACKGROUND: By enacting 1989 Conn. Pub. Acts 385, §6, the Connecticut General Assembly imposed an assessment of one dollar per ton of solid waste processed at a resources recovery facility or disposed of at a mixed municipal solid waste landfill on or after July 1, 1990. Since that time, the Connecticut General Assembly has twice postponed the commencement of the assessment: from July 1, 1990 to July 1, 1991 (1990 Conn. Pub. Acts 235, §1) and from July 1, 1991 to July 1, 1992 (1991 Conn. Pub. Acts 293, §6). In the latter public act, the Connecticut General Assembly also reduced the assessment from one dollar per ton to forty cents per ton.
PURPOSE: This Special Notice provides a summary of the assessment on solid waste processed at resources recovery facilities or disposed of at mixed municipal solid waste landfills on or after July 1, 1992.
EFFECTIVE DATE: Applicable to the processing at resources recovery facilities or the disposal at mixed municipal solid waste landfills of solid waste on or after July 1, 1992.
STATUTORY AUTHORITY: Conn. Gen. Stat. §22a-234a, as amended by 1991 Conn. Pub. Acts 293, §6.
IMPOSITION OF ASSESSMENT: The assessment must be paid by each owner of a resources recovery facility or mixed municipal solid waste landfill at the rate of $0.40 per ton of solid waste processed at the facility or disposed of at the landfill.
"Resources recovery facility" is defined in Conn. Gen. Stat. §22a-207 (9) as "a facility utilizing processes to reclaim energy from municipal solid waste."
"Mixed municipal solid waste" is defined in 1991 Conn. Pub. Acts 293, §1 as "municipal solid waste that consists of mixtures of solid wastes which have not been separated at the source of generation or processed into discrete, homogenous waste streams such as glass, paper, plastic, aluminum or tire waste streams, provided such wastes shall not include any material required to be recycled pursuant to section 22a-241b of the general statutes."
REIMBURSEMENT BY PERSONS DELIVERING WASTE: Any person or municipality delivering solid waste to a facility or landfill whose owner is subject to the assessment must reimburse the owner for any assessment paid for the solid waste delivered by such person or municipality. The assessment will be a debt from such person or municipality to the owner.
FILING REQUIREMENTS: Each facility or landfill owner must file a return and pay the assessment for each calendar quarter beginning July 1, 1992 on or before the last day of the month immediately following the end of the quarter. Each facility or landfill owner, whether or not registered with the Department of Revenue Services for other tax purposes, must register for purposes of the assessment by filing a Form REG-13 with the Department.
PENALTY AND INTEREST: If an assessment if not paid when due, a penalty of 10% of the amount due or $50.00, whichever is greater, will be imposed and the assessment will bear interest at 1.5% per month until the assessment is paid.
EFFECT ON OTHER DOCUMENTS: None affected.
PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.
FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.
Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at https://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.
Mixed Municipal Solid Waste Landfill/Resources Recovery Facility Assessment