Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 4000.702 - Form and timing of recycling fee payment(a)Quarterly payments.--Each operator of a municipal waste landfill and resource recovery facility shall make the recycling fee payment quarterly. The fee shall be paid on or before the 20th day of April, July, October and January for the three months ending the last day of March, June, September and December.(b)Quarterly reports.--Each recycling fee payment shall be accompanied by a form prepared and furnished by the department and completed by the operator. The form shall state the total weight or volume of solid waste received by the facility during the payment period and provide any other aggregate information deemed necessary by the department to carry out the purposes of this act. The form shall be signed by the operator.(c)Timeliness of payment.--The operator shall be deemed to have made a timely payment of the recycling fee if the operator complies with all of the following: (1) The enclosed payment is for the full amount owed pursuant to this section and no further departmental action is required for collection.(2) The payment is accompanied by the required form, and such form is complete and accurate.(3) The letter transmitting the payment that is received by the department is postmarked by the United States Postal Service on or prior to the final day on which the payment is to be received.(d)Discount.--Any operator that makes a timely payment of the recycling fee as provided in this section shall be entitled to credit and apply against the fee payable a discount of 1% of the amount of the fee collected.(e)Refunds.--Any operator that believes he has overpaid the recycling fee may file a petition for refund to the department. If the department determines that the operator has overpaid the fee, the department shall refund to the operator the amount due him, together with interest at a rate established pursuant to section 806.1 of the act of April 9, 1929 (P.L. 343, No. 176), known as The Fiscal Code, from the date of overpayment. No refund of the recycling fee shall be made unless the petition for the refund is filed with the department within six months of the date of the overpayment.(f)Alternative proof of payment.--For purposes of this section, presentation of a receipt indicating that the payment was mailed by registered or certified mail on or before the due date shall be evidence of timely payment. 1988, July 28, P.L. 556, No. 101, § 702, effective in 90 days.