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Special assessments of hazardous waste

Special assessments are imposed on hazardous waste generated in New York. If you generate hazardous waste in New York State, you must file quarterly returns with the New York State Tax Department and pay appropriate assessments. You don't have to file or pay if the total hazardous waste assessment you owe in the quarter is $27 or less. However, if you owe $27 or less for the quarter only after factoring in relevant exemptions described in the instructions, it is suggested that you file the return to provide the Department of Environmental Conservation with a record of your exemption claim.

You must file separate returns for each EPA permitted site where hazardous waste was generated. The assessment is based on the amount of waste generated and how that waste is managed.