New York
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See also http://www.dec.ny.gov/regs/4393.html
Laws of New York, Environmental Conservation, Article 27, Title 10
Returnable Container Law
§ 27-1001. Legislative findings.
The legislature hereby finds that litter composed of discarded
beverage containers is a growing problem of state concern and a direct
threat to the health and safety of the citizens of this state. Discarded
beverage containers create a hazard to vehicular traffic, a source of
physical injury to pedestrians and farm animals, a hazard to farm and
other machinery and an unsightly accumulation of litter which must be
disposed of at increasing public expense. Beverage containers also
create an unnecessary addition to the state's and municipalities'
already overburdened solid waste and refuse disposal systems.
Unsegregated disposal of such containers creates an impediment to the
efficient operation of resource recovery plants. Further, the
legislature finds that the uninhibited discard of beverage containers
constitutes a waste of both mineral and energy resources. The
legislature hereby finds that requiring a deposit on all beverage
containers, along with certain other facilitating measures, will provide
a necessary incentive for the economically efficient and environmentally
benign collection and recycling of such containers.
§ 27-1003. Definitions.
Whenever used in this title:
1. "Beverage" means carbonated soft drinks, water, beer, other malt
beverages and a wine product as defined in subdivision thirty-six-a of
section three of the alcoholic beverage control law. "Malt beverages"
means any beverage obtained by the alcoholic fermentation or infusion or
decoction of barley, malt, hops, or other wholesome grain or cereal and
water including, but not limited to ale, stout or malt liquor. "Water"
means any beverage identified through the use of letters, words or
symbols on its product label as a type of water, including any flavored
water or nutritionally enhanced water, provided, however, that "water"
does not include any beverage identified as a type of water to which a
sugar has been added.
2. "Beverage container" means the individual, separate, sealed glass,
metal, aluminum, steel or plastic bottle, can or jar used for containing
less than one gallon or 3.78 liters at the time of sale or offer for
sale of a beverage intended for use or consumption in this state.
Beverage containers sold or offered for sale or distributed aboard
aircraft or ships shall be considered as intended for use or consumption
outside this state.
2-a. "Bottler" means a person, firm or corporation who:
a. bottles, cans or otherwise packages beverages in beverage
containers except that if such packaging is for a distributor having the
right to bottle, can or otherwise package the same brand of beverage,
then such distributor shall be the bottler; or
b. imports filled beverage containers into the United States.
3. "Commissioner" means the commissioner of environmental
conservation.
4. "Dealer" means every person, firm or corporation who engages in the
sale of beverages in beverage containers to a consumer for off premises
consumption in this state.
5. "Department" means the department of environmental conservation.
5-a. A "deposit initiator" for each beverage container for which a
refund value is established under section 27-1005 of this title means:
a. the bottler of the beverage in such container;
b. the distributor of such container if such distributor's purchase of
such container was not, directly or indirectly, from a registered
deposit initiator;
c. a dealer of such container who sells or offers for sale such
container in this state, whose purchase of such container was not,
directly or indirectly, from a registered deposit initiator; or
d. an agent acting on behalf of a registered deposit initiator.
6. "Distributor" means any person, firm or corporation which engages
in the sale or offer for sale of beverages in beverage containers to a
dealer.
7. "Place of business" means the location at which a dealer sells or
offers for sale beverages in beverage containers to consumers.
8. "Redeemer" means every person who demands the refund value provided
for herein in exchange for the empty beverage container, but shall not
include a dealer as defined in subdivision four of this section.
9. "Redemption center" means any person offering to pay the refund
value of an empty beverage container to a redeemer, or any person who
contracts with one or more dealers or distributors to collect, sort and
obtain the refund value and handling fee of empty beverage containers
for, or on behalf of, such dealer or distributor under the provisions of
section 27-1013 of this title.
10. "Use or consumption" means the exercise of any right or power
incident to the ownership of a beverage, other than the sale or the
keeping or retention of a beverage for the purpose of sale.
11. "Ship" or "ships" means any ocean going vessel used to carry
passengers or freight in interstate or foreign commerce.
12. "Reverse vending machine" means an automated device that uses a
laser scanner, microprocessor, or other technology to accurately
recognize the universal product code (UPC) on containers to determine if
the container is redeemable and accumulates information regarding
containers redeemed, including the number of such containers redeemed,
thereby enabling the reverse vending machine to accept containers from
redeemers and to issue a scrip or receipt for their refund value.
13. "Universal product code" or "UPC code" means a standard for
encoding a set of lines and spaces that can be scanned and interpreted
into numbers to identify a product. Universal product code may also mean
any accepted industry barcode which replaces the UPC code including EAN
and other codes that may be used to identify a product.
§ 27-1005. Refund value.
No person shall sell or offer for sale a beverage container in this
state unless the deposit on such beverage container is or has been
collected by a registered deposit initiator and unless such container
has a refund value of not less than five cents which is clearly
indicated thereon as provided in section 27-1011 of this title.
§ 27-1007. Mandatory acceptance.
Except as provided in section 27-1009 of this title:
1. (a) A dealer shall accept at his or her place of business from a
redeemer any empty beverage containers of the design, shape, size,
color, composition and brand sold or offered for sale by the dealer, and
shall pay to the redeemer the refund value of each such beverage
container as established in section 27-1005 of this title. Redemptions
of refund value must be in legal tender, or a scrip or receipt from a
reverse vending machine, provided that the scrip or receipt can be
exchanged for legal tender for a period of not less than sixty days
without requiring the purchase of other goods. The use or presence of a
reverse vending machine shall not relieve a dealer of any obligations
imposed pursuant to this section. If a dealer utilizes a reverse vending
machine to redeem containers, the dealer shall provide redemption of
beverage containers when the reverse vending machine is full, broken,
under repair or does not accept a type of beverage container sold or
offered for sale by such dealer and may not limit the hours or days of
redemption except as provided by subdivision three of this section.
(b) Beginning March first, two thousand ten, a dealer whose place of
business is part of a chain engaged in the same general field of
business which operates ten or more units in this state under common
ownership and whose business exceeds: (i) forty thousand square feet but
is less than sixty thousand square feet shall install and maintain at
least three reverse vending machines at the dealer's place of business;
(ii) sixty thousand square feet but is less than eighty-five thousand
square feet shall install and maintain at least four reverse vending
machines at the dealer's place of business; or (iii) eighty-five
thousand square feet shall install and maintain at least eight reverse
vending machines at the dealer's place of business; provided, however,
that the requirements of this paragraph to install and maintain reverse
vending machines shall not apply to a dealer that sells only
refrigerated beverage containers of twenty ounces or less where each
beverage container is sold as an individual container that is not
connected to or packaged with any other beverage container.
(c) A dealer to which paragraph (b) of this subdivision does not apply
and whose place of business is at least forty thousand square feet which
does not utilize reverse vending machines to process empty beverage
containers for redemption shall: (i) establish and maintain a dedicated
area within such business to accept beverage containers for redemption;
(ii) adequately staff such area to facilitate efficient acceptance and
processing of such containers during business hours; and (iii) post one
or more conspicuous signs conforming to the size and color requirements
described in subdivision two of this section at each public entrance to
the business which describes where in the business the redemption area
is located. The commissioner may establish in rules and regulations
additional standards for the efficient processing of beverage containers
by such dealers.
(d) For the purposes of this subdivision on any day that a dealer is
open for less than twenty-four hours, the dealer may restrict or refuse
the payment of refund values during the first and last hour the dealer
is open for business.
2. A dealer shall post a conspicuous sign, at the point of sale, that
states:
"NEW YORK BOTTLE BILL OF RIGHTS
STATE LAW REQUIRES US TO REDEEM EMPTY RETURNABLE BEVERAGE CONTAINERS OF
THE SAME TYPE AND BRAND THAT WE SELL OR OFFER FOR SALE
YOU HAVE CERTAIN RIGHTS UNDER THE NEW YORK STATE RETURNABLE CONTAINER
ACT:
THE RIGHT to return your empties for refund to any dealer who sells
the same brand, type and size, whether you bought the beverage from the
dealer or not. It is illegal to return containers for refund that you
did not pay a deposit on in New York state.
THE RIGHT to get your deposit refund in cash, without proof of
purchase.
THE RIGHT to return your empties any day, any hour, except for the
first and last hour of the dealer's business day (empty containers may
be redeemed at any time in 24-hour stores).
THE RIGHT to return your containers if they are empty and intact.
Washing containers is not required by law, but is strongly recommended
to maintain sanitary conditions.
The New York state returnable container act can be enforced by the New
York state department of environmental conservation, the New York state
department of agriculture and markets, the New York state department of
taxation and finance, the New York state attorney general and/or by your
local government."
Such sign must be no less than eight inches by ten inches in size and
have lettering a minimum of one quarter inch high, and of a color which
contrasts with the background. The department shall maintain a toll free
telephone number for a "bottle bill complaint line" that shall be
available from 9:00 a.m. to 5:00 p.m. each business day to receive
reports of violations of this title. The telephone number shall be
listed on any sign required by this section.
3. On or after June first, two thousand nine, a dealer may limit the
number of empty beverage containers to be accepted for redemption at the
dealer's place of business to no less than seventy-two containers per
visit, per redeemer, per day, provided that:
(a) The dealer has a written agreement with a redemption center, be it
either at a fixed physical location within the same county and within
one-half mile of the dealer's place of business, or a mobile redemption
center, operated by a redemption center, that is located within
one-quarter mile of the dealer's place of business. The redemption
center must have a written agreement with the dealer to accept
containers on behalf of the dealer; and the redemption center's hours of
operation must cover at least 9:00 a.m. through 7:00 p.m. daily or in
the case of a mobile redemption center, the hours of operation must
cover at least four consecutive hours between 8:00 a.m. and 8:00 p.m.
daily. The dealer must post a conspicuous, permanent sign, meeting the
size and color specifications set forth in subdivision two of this
section, open to public view, identifying the location and hours of
operation of the affiliated redemption center or mobile redemption
center; and
(b) The dealer provides, at a minimum, a consecutive two hour period
between 7:00 a.m. and 7:00 p.m. daily whereby the dealer will accept up
to two hundred forty containers, per redeemer, per day, and posts a
conspicuous, permanent sign, meeting the size and color specifications
set forth in subdivision two of this section, open to public view,
identifying those hours. The dealer may not change the hours of
redemption without first posting a thirty day notice; and
(c) The dealer's primary business is the sale of food or beverages for
consumption off-premises, and the dealer's place of business is less
than ten thousand square feet in size.
4. A deposit initiator shall accept from a dealer or operator of a
redemption center any empty beverage container of the design, shape,
size, color, composition and brand sold or offered for sale by the
deposit initiator, and shall pay the dealer or operator of a redemption
center the refund value of each such beverage container as established
by section 27-1005 of this title. A deposit initiator shall accept and
redeem all such empty beverage containers from a dealer or redemption
center without limitation on quantity.
5. A deposit initiator's or distributor's failure to pick up empty
beverage containers, including containers processed in a reverse vending
machine, from a redemption center, dealer or the operator of a reverse
vending machine, shall be a violation of this title.
6. In addition to the refund value of a beverage container as
established by section 27-1005 of this title, a deposit initiator shall
pay to any dealer or operator of a redemption center a handling fee of
three and one-half cents for each beverage container accepted by the
deposit initiator from such dealer or operator of a redemption center.
Payment of the handling fee shall be as compensation for collecting,
sorting and packaging of empty beverage containers for transport back to
the deposit initiator or its designee. Payment of the handling fee may
not be conditioned on the purchase of any goods or services, nor may
such payment be made out of the refund value account established
pursuant to section 27-1012 of this title. A distributor who does not
initiate deposits on a type of beverage container is considered a dealer
only for the purpose of receiving a handling fee from a deposit
initiator.
7. A deposit initiator on a brand shall accept from a distributor who
does not initiate deposits on that brand any empty beverage containers
of that brand accepted by the distributor from a dealer or operator of a
redemption center and shall reimburse the distributor the refund value
of each such beverage container, as established by section 27-1005 of
this title. In addition, the deposit initiator shall reimburse such
distributor for each such beverage container the handling fee
established under subdivision six of this section. Without limiting the
rights of the department or any person, firm or corporation under this
subdivision or any other provision of this section, a distributor shall
have a civil right of action to enforce this subdivision, including,
upon three days notice, the right to apply for temporary and preliminary
injunctive relief against continuing violations, and until arrangements
for collection and return of empty containers or reimbursement of such
distributor for such deposits and handling fees are made.
8. It shall be the responsibility of the deposit initiator or
distributor to provide to a dealer or redemption center a sufficient
number of bags, cartons, or other suitable containers, at no cost, for
the packaging, handling and pickup of empty beverage containers that are
not redeemed through a reverse vending machine. The bags, cartons, or
containers must be provided by the deposit initiator or distributor on a
schedule that allows the dealer or redemption center sufficient time to
sort the empty beverage containers prior to pick up by the deposit
initiator or distributor. In addition:
(a) When picking up empty beverage containers, a deposit initiator or
distributor shall not require a dealer or redemption center to load
their own bags, cartons or containers onto or into the deposit
initiator's or distributor's vehicle or vehicles or provide the staff or
equipment needed to do so.
(b) A deposit initiator or distributor shall not require empty
containers to be counted at a location other than the redemption center
or dealer's place of business. The dealer or redemption center shall
have the right to be present at the count.
(c) A deposit initiator or distributor shall pick up empty beverage
containers from the dealer or redemption center at reasonable times and
intervals as determined in rules or regulations promulgated by the
department.
9. No person shall return or assist another to return to a dealer or
redemption center an empty beverage container for its refund value if
such container had previously been accepted for redemption by a dealer,
redemption center, or deposit initiator who initiates deposits on
beverage containers of the same brand.
10. A redeemer, dealer, distributor or redemption center shall not
knowingly redeem an empty beverage container on which a deposit was
never paid in New York state.
11. Notwithstanding the provisions of subdivision two of section
27-1009 of this title, a deposit initiator or distributor shall accept
and redeem beverage containers as provided in this title, if the dealer
or operator of a redemption center shall have accepted and paid the
refund value of such beverage containers.
§ 27-1009. Refusal of acceptance.
1. A dealer or operator of a redemption center may refuse to accept
from a redeemer, and a deposit initiator or distributor may refuse to
accept from a dealer or operator of a redemption center any empty
beverage container which does not state thereon a refund value as
established by section 27-1005 and provided by section 27-1011 of this
title.
2. A dealer or operator of a redemption center may also refuse to
accept any broken bottle, corroded or dismembered can, or any beverage
container which contains a significant amount of foreign material, as
determined in rules and regulations to be promulgated by the
commissioner.
§ 27-1011. Beverage container requirements.
1. a. Every beverage container sold or offered for sale in this state
by a distributor or dealer shall clearly indicate by permanently marking
or embossing the container or by printing as part of the product label
the refund value of the container and the words "New York" or the
letters "NY"; provided, however, in the case of private label beverages
such information may be embossed or printed on a label which is securely
or permanently affixed to the beverage container. Private label
beverages shall be defined as beverages purchased from a beverage
manufacturer in beverage containers bearing a brand name or trademark
for sale at retail directly by the owner or licensee of such brand name
or trademark; or through retail dealers affiliated with such owner or
licensee by a cooperative or franchise agreement.
b. Such embossing or permanent imprinting on the beverage container
shall be the responsibility of the person, firm or corporation which
bottles, cans or otherwise fills or packages a beverage container or a
brand owner for whose exclusive account private label beverages are
bottled, canned or otherwise packaged; provided, however, that the duly
authorized agent of any such person, firm or corporation may indicate
such refund value by a label securely affixed on any beverage container
containing beverages imported into the United States.
2. No deposit initiator, distributor or dealer shall sell or offer for
sale, at wholesale or retail in this state, any metal beverage container
designed and constructed with a part of the container which is
detachable in opening the container unless such detachable part will
decompose by photodegradation or biodegradation.
3. No deposit initiator, distributor or dealer shall sell or offer for
sale in this state beverage containers connected to each other by a
separate holding device constructed of plastic which does not decompose
by photodegradation or biodegradation.
§ 27-1012. Deposit and disposition of refund values; registration;
reports.
1. Each deposit initiator shall deposit in a refund value account an
amount equal to the refund value initiated under section 27-1005 of this
title which is received with respect to each beverage container sold by
such deposit initiator. Such deposit initiator shall hold the amounts in
the refund value account in trust for the state. A refund value account
shall be an interest-bearing account established in a banking
institution located in this state, the deposits in which are insured by
an agency of the federal government. Deposits of such amounts into the
refund value account shall be made not less frequently than every five
business days. All interest, dividends and returns earned on the refund
value account shall be paid directly into said account. The monies in
such accounts shall be kept separate and apart from all other monies in
the possession of the deposit initiator. The commissioner of taxation
and finance may specify a system of accounts and records to be
maintained with respect to accounts established under this subdivision.
2. Payments of refund values pursuant to section 27-1007 of this title
shall be paid from each deposit initiator's refund value account. No
other payment or withdrawal from such account may be made except as
prescribed by this section.
3. Each deposit initiator shall file quarterly reports with the
commissioner of taxation and finance on a form and in the manner
prescribed by such commissioner. The commissioner of taxation and
finance may require such reports to be filed electronically. The
quarterly reports required by this subdivision shall be filed for the
quarterly periods ending on the last day of May, August, November and
February of each year, and each such report shall be filed within twenty
days after the end of the quarterly period covered thereby. Each such
report shall include all information such commissioner shall determine
appropriate including but not limited to the following information:
a. the balance in the refund value account at the beginning of the
quarter for which the report is prepared;
b. all such deposits credited to the refund value account and all
interest, dividends or returns received on such account, during such
quarter;
c. all withdrawals from the refund value account during such quarter,
including all reimbursements paid pursuant to subdivision two of this
section, all service charges on the account, and all payments made
pursuant to subdivision four of this section; and
d. the balance in the refund value account at the close of such
quarter.
4. a. Quarterly payments. An amount equal to eighty percent of the
balance outstanding in the refund value account at the close of each
quarter shall be paid to the commissioner of taxation and finance at the
time the report provided for in subdivision three of this section is
required to be filed. The commissioner of taxation and finance may
require that the payments be made electronically. The remaining twenty
percent of the balance outstanding at the close of each quarter shall be
the monies of the deposit initiator and may be withdrawn from such
account by the deposit initiator. If the provisions of this section with
respect to such account have not been fully complied with, each deposit
initiator shall pay to such commissioner at such time, in lieu of the
amount described in the preceding sentence, an amount equal to the
balance which would have been outstanding on such date had such
provisions been fully complied with. The commissioner of taxation and
finance may require that the payments be made electronically.
b. Refund value account shortfall. In the event a deposit initiator
pays out more in refund values than it collects in deposits of refund
values during the course of a quarterly period as described in
subdivision three of this section, the deposit initiator may apply to
the commissioner of taxation and finance for a refund of the amount of
such excess payment of refund values from sources other than the refund
value account, in the manner as provided by the commissioner of taxation
and finance. A deposit initiator must apply for a refund no later than
twelve months after the due date for filing the quarterly report for the
quarterly period for which the refund claim is made. No interest shall
be payable for any refund paid pursuant to this paragraph.
c. Final report. A deposit initiator who ceases to do business in this
state as a deposit initiator shall file a final report and remit payment
of eighty percent of all amounts remaining in the refund value account
as of the close of the deposit initiator's last day of business. The
commissioner of taxation and finance may require that the payments be
made electronically. The deposit initiator shall indicate on the report
that it is a "final report". The final report is due to be filed with
payment twenty days after the close of the quarterly period in which the
deposit initiator ceases to do business. In the event the deposit
initiator pays out more in refund values than it collects in such final
quarterly period, the deposit initiator may apply to the commissioner of
taxation and finance for a refund of the amount of such excess payment
of refund values from sources other than the refund value account, in
the manner as provided by the commissioner of taxation and finance.
5. All monies collected or received by the department of taxation and
finance pursuant to this title shall be deposited 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 total revenue collected, the comptroller
shall retain the amount determined by the commissioner of taxation and
finance to be necessary for refunds out of which the comptroller must
pay any refunds to which a deposit initiator may be entitled. After
reserving the amount to pay refunds, the comptroller must, by the tenth
day of each month, pay into the state treasury to the credit of the
general fund the revenue deposited under this subdivision during the
preceding calendar month and remaining to the comptroller's credit on
the last day of that preceding month.
6. The commissioner and the commissioner of taxation and finance shall
promulgate, and shall consult each other in promulgating, such rules and
regulations as may be necessary to effectuate the purposes of this
title. The commissioner and the commissioner of taxation and finance
shall provide all necessary aid and assistance to each other, including
the sharing of any information that is necessary to their respective
administration and enforcement responsibilities pursuant to the
provisions of this title.
7. a. Any person who is a deposit initiator under this title before
April first, two thousand nine, must apply by June first, two thousand
nine to the commissioner of taxation and finance for registration as a
deposit initiator. Any person who becomes a deposit initiator on or
after April first, two thousand nine shall apply for registration prior
to collecting any deposits as such a deposit initiator. Such application
shall be in a form prescribed by the commissioner of taxation and
finance and shall require such information deemed to be necessary for
proper administration of this title. The commissioner of taxation and
finance may require that applications for registration must be submitted
electronically. The commissioner of taxation and finance shall
electronically issue a deposit initiator registration certificate in a
form prescribed by the commissioner of taxation and finance within
fifteen days of receipt of such application or may take an additional
ten days if the commissioner of taxation and finance deems it necessary
to consult with the commissioner before issuing such registration
certificate. A registration certificate issued pursuant to this
subdivision may be issued for a specified term of not less than three
years and shall be subject to renewal in accordance with procedures
specified by the commissioner of taxation and finance. The commissioner
of taxation and finance shall furnish to the commissioner a complete
list of registered deposit initiators and shall continually update such
list as warranted. The commissioner shall share any information with the
commissioner of taxation and finance that is necessary for the
administration of this subdivision.
b. The commissioner of taxation and finance shall have the authority
to revoke or refuse to renew any registration issued pursuant to this
subdivision when he or she has determined or has been informed by the
commissioner that any of the provisions of this title or rules and
regulations promulgated thereunder have been violated. Such violations
shall include, but not be limited to, the failure to file quarterly
reports, the failure to make payments pursuant to this subdivision, the
providing of false or fraudulent information to either the department of
taxation and finance or the department, or knowingly aiding or abetting
another person in violating any of the provisions of this title. A
notice of proposed revocation or non-renewal shall be given to the
deposit initiator in the manner prescribed for a notice of deficiency of
tax and all the provisions applicable to a notice of deficiency under
article twenty-seven of the tax law shall apply to a notice issued
pursuant to this paragraph, insofar as such provisions can be made
applicable to a notice authorized by this paragraph, with such
modifications as may be necessary in order to adapt the language of such
provisions to the notice authorized by this paragraph. All such notices
issued by the commissioner of taxation and finance pursuant to this
paragraph shall contain a statement advising the deposit initiator that
the revocation or non-renewal of registration may be challenged through
a hearing process and the petition for such a challenge must be filed
with the commissioner of taxation and finance within ninety days after
such notice is issued. A deposit initiator whose registration has been
so revoked or not renewed shall cease to do business as a deposit
initiator in this state, until this title has been complied with and a
new registration has been issued. Any deposit initiator whose
registration has been so revoked may not apply for registration for two
years from the date such revocation takes effect.
8. The commissioner of taxation and finance may require the
maintenance of such accounts, records or documents relating to the sale
of beverage containers, by any deposit initiator, bottler, distributor,
dealer or redemption center as such commissioner may deem appropriate
for the administration of this section. Such commissioner may make
examinations, including the conduct of facility inspections during
regular business hours, with respect to the accounts, records or
documents required to be maintained under this subdivision. Such
accounts, records and documents shall be preserved for a period of three
years, except that such commissioner may consent to their destruction
within that period or may require that they be kept longer. Such
accounts, records and documents may be kept within the meaning of this
subdivision when reproduced by any photographic, photostatic, microfilm,
micro-card, miniature photographic or other process which actually
reproduces the original accounts, records or documents.
9. a. Any person required to be registered under this section who,
without being so registered, sells or offers for sale beverage
containers in this state, in addition to any other penalty imposed by
this title, shall be subject to a penalty to be assessed by the
commissioner of taxation and finance in an amount not to exceed five
hundred dollars for the first day on which such sales or offers for sale
are made, plus an amount not to exceed five hundred dollars for each
subsequent day on which such sales or offers for sale are made, not to
exceed twenty-five thousand dollars in the aggregate.
b. Any deposit initiator who fails to maintain accounts or records
pursuant to this section, unless it is shown that such failure was due
to reasonable cause and not due to negligence or willful neglect, in
addition to any other penalty imposed by this title, shall be subject to
a penalty to be assessed by the commissioner of taxation and finance of
not more than one thousand dollars for each quarter during which such
failure occurred, and an additional penalty of not more than one
thousand dollars for each quarter such failure continues.
10. The provisions of article twenty-seven of the tax law shall apply
to the provisions of this title for which the commissioner of taxation
and finance is responsible, including collection of refund value
amounts, 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
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 as determined by the commissioner of taxation and finance.
Furthermore, for purposes of applying the provisions of article
twenty-seven of the tax law, where the terms "tax" and "taxes" appear in
such article, such terms shall be construed to mean "refund value" or
"balance in the refund value account".
11. If any deposit initiator fails or refuses to file a report or
furnish any information requested in writing by the department of
taxation and finance or the department, the department of taxation and
finance with the assistance of the department may, from any information
in its possession, make an estimate of the deficiency and collect such
deficiency from such deposit initiator.
12. Beginning on June first, two thousand nine each deposit initiator
shall register the container label of any beverage offered for sale in
the state on which it initiates a deposit. Any such registered container
label shall bear a universal product code. Such universal product code
shall be New York state specific, in order to identify the beverage
container as offered for sale exclusively in New York state, and as a
means of preventing illegal redemption of beverage containers purchased
out-of-state. Registration must be on forms as prescribed by the
department and must include the universal product code for each
combination of beverage and container manufactured. The commissioner may
require that such forms be filed electronically. The deposit initiator
shall renew a label registration whenever that label is revised by
altering the universal product code or whenever the container on which
it appears is changed in size, composition or glass color.
§ 27-1012. Deposit and disposition of refund values; registration;
reports.
1. Each deposit initiator shall deposit in a refund value account an
amount equal to the refund value initiated under section 27-1005 of this
title which is received with respect to each beverage container sold by
such deposit initiator. Such deposit initiator shall hold the amounts in
the refund value account in trust for the state. A refund value account
shall be an interest-bearing account established in a banking
institution located in this state, the deposits in which are insured by
an agency of the federal government. Deposits of such amounts into the
refund value account shall be made not less frequently than every five
business days. All interest, dividends and returns earned on the refund
value account shall be paid directly into said account. The monies in
such accounts shall be kept separate and apart from all other monies in
the possession of the deposit initiator. The commissioner of taxation
and finance may specify a system of accounts and records to be
maintained with respect to accounts established under this subdivision.
2. Payments of refund values pursuant to section 27-1007 of this title
shall be paid from each deposit initiator's refund value account. No
other payment or withdrawal from such account may be made except as
prescribed by this section.
3. Each deposit initiator shall file quarterly reports with the
commissioner of taxation and finance on a form and in the manner
prescribed by such commissioner. The commissioner of taxation and
finance may require such reports to be filed electronically. The
quarterly reports required by this subdivision shall be filed for the
quarterly periods ending on the last day of May, August, November and
February of each year, and each such report shall be filed within twenty
days after the end of the quarterly period covered thereby. Each such
report shall include all information such commissioner shall determine
appropriate including but not limited to the following information:
a. the balance in the refund value account at the beginning of the
quarter for which the report is prepared;
b. all such deposits credited to the refund value account and all
interest, dividends or returns received on such account, during such
quarter;
c. all withdrawals from the refund value account during such quarter,
including all reimbursements paid pursuant to subdivision two of this
section, all service charges on the account, and all payments made
pursuant to subdivision four of this section; and
d. the balance in the refund value account at the close of such
quarter.
4. a. Quarterly payments. An amount equal to eighty percent of the
balance outstanding in the refund value account at the close of each
quarter shall be paid to the commissioner of taxation and finance at the
time the report provided for in subdivision three of this section is
required to be filed. The commissioner of taxation and finance may
require that the payments be made electronically. The remaining twenty
percent of the balance outstanding at the close of each quarter shall be
the monies of the deposit initiator and may be withdrawn from such
account by the deposit initiator. If the provisions of this section with
respect to such account have not been fully complied with, each deposit
initiator shall pay to such commissioner at such time, in lieu of the
amount described in the preceding sentence, an amount equal to the
balance which would have been outstanding on such date had such
provisions been fully complied with. The commissioner of taxation and
finance may require that the payments be made electronically.
b. Refund value account shortfall. In the event a deposit initiator
pays out more in refund values than it collects in deposits of refund
values during the course of a quarterly period as described in
subdivision three of this section, the deposit initiator may apply to
the commissioner of taxation and finance for a refund of the amount of
such excess payment of refund values from sources other than the refund
value account, in the manner as provided by the commissioner of taxation
and finance. A deposit initiator must apply for a refund no later than
twelve months after the due date for filing the quarterly report for the
quarterly period for which the refund claim is made. No interest shall
be payable for any refund paid pursuant to this paragraph.
c. Final report. A deposit initiator who ceases to do business in this
state as a deposit initiator shall file a final report and remit payment
of eighty percent of all amounts remaining in the refund value account
as of the close of the deposit initiator's last day of business. The
commissioner of taxation and finance may require that the payments be
made electronically. The deposit initiator shall indicate on the report
that it is a "final report". The final report is due to be filed with
payment twenty days after the close of the quarterly period in which the
deposit initiator ceases to do business. In the event the deposit
initiator pays out more in refund values than it collects in such final
quarterly period, the deposit initiator may apply to the commissioner of
taxation and finance for a refund of the amount of such excess payment
of refund values from sources other than the refund value account, in
the manner as provided by the commissioner of taxation and finance.
5. All monies collected or received by the department of taxation and
finance pursuant to this title shall be deposited 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 total revenue collected, the comptroller
shall retain the amount determined by the commissioner of taxation and
finance to be necessary for refunds out of which the comptroller must
pay any refunds to which a deposit initiator may be entitled. After
reserving the amount to pay refunds, the comptroller must, by the tenth
day of each month, pay into the state treasury to the credit of the
general fund the revenue deposited under this subdivision during the
preceding calendar month and remaining to the comptroller's credit on
the last day of that preceding month.
6. The commissioner and the commissioner of taxation and finance shall
promulgate, and shall consult each other in promulgating, such rules and
regulations as may be necessary to effectuate the purposes of this
title. The commissioner and the commissioner of taxation and finance
shall provide all necessary aid and assistance to each other, including
the sharing of any information that is necessary to their respective
administration and enforcement responsibilities pursuant to the
provisions of this title.
7. a. Any person who is a deposit initiator under this title before
April first, two thousand nine, must apply by June first, two thousand
nine to the commissioner of taxation and finance for registration as a
deposit initiator. Any person who becomes a deposit initiator on or
after April first, two thousand nine shall apply for registration prior
to collecting any deposits as such a deposit initiator. Such application
shall be in a form prescribed by the commissioner of taxation and
finance and shall require such information deemed to be necessary for
proper administration of this title. The commissioner of taxation and
finance may require that applications for registration must be submitted
electronically. The commissioner of taxation and finance shall
electronically issue a deposit initiator registration certificate in a
form prescribed by the commissioner of taxation and finance within
fifteen days of receipt of such application or may take an additional
ten days if the commissioner of taxation and finance deems it necessary
to consult with the commissioner before issuing such registration
certificate. A registration certificate issued pursuant to this
subdivision may be issued for a specified term of not less than three
years and shall be subject to renewal in accordance with procedures
specified by the commissioner of taxation and finance. The commissioner
of taxation and finance shall furnish to the commissioner a complete
list of registered deposit initiators and shall continually update such
list as warranted. The commissioner shall share any information with the
commissioner of taxation and finance that is necessary for the
administration of this subdivision.
b. The commissioner of taxation and finance shall have the authority
to revoke or refuse to renew any registration issued pursuant to this
subdivision when he or she has determined or has been informed by the
commissioner that any of the provisions of this title or rules and
regulations promulgated thereunder have been violated. Such violations
shall include, but not be limited to, the failure to file quarterly
reports, the failure to make payments pursuant to this subdivision, the
providing of false or fraudulent information to either the department of
taxation and finance or the department, or knowingly aiding or abetting
another person in violating any of the provisions of this title. A
notice of proposed revocation or non-renewal shall be given to the
deposit initiator in the manner prescribed for a notice of deficiency of
tax and all the provisions applicable to a notice of deficiency under
article twenty-seven of the tax law shall apply to a notice issued
pursuant to this paragraph, insofar as such provisions can be made
applicable to a notice authorized by this paragraph, with such
modifications as may be necessary in order to adapt the language of such
provisions to the notice authorized by this paragraph. All such notices
issued by the commissioner of taxation and finance pursuant to this
paragraph shall contain a statement advising the deposit initiator that
the revocation or non-renewal of registration may be challenged through
a hearing process and the petition for such a challenge must be filed
with the commissioner of taxation and finance within ninety days after
such notice is issued. A deposit initiator whose registration has been
so revoked or not renewed shall cease to do business as a deposit
initiator in this state, until this title has been complied with and a
new registration has been issued. Any deposit initiator whose
registration has been so revoked may not apply for registration for two
years from the date such revocation takes effect.
8. The commissioner of taxation and finance may require the
maintenance of such accounts, records or documents relating to the sale
of beverage containers, by any deposit initiator, bottler, distributor,
dealer or redemption center as such commissioner may deem appropriate
for the administration of this section. Such commissioner may make
examinations, including the conduct of facility inspections during
regular business hours, with respect to the accounts, records or
documents required to be maintained under this subdivision. Such
accounts, records and documents shall be preserved for a period of three
years, except that such commissioner may consent to their destruction
within that period or may require that they be kept longer. Such
accounts, records and documents may be kept within the meaning of this
subdivision when reproduced by any photographic, photostatic, microfilm,
micro-card, miniature photographic or other process which actually
reproduces the original accounts, records or documents.
9. a. Any person required to be registered under this section who,
without being so registered, sells or offers for sale beverage
containers in this state, in addition to any other penalty imposed by
this title, shall be subject to a penalty to be assessed by the
commissioner of taxation and finance in an amount not to exceed five
hundred dollars for the first day on which such sales or offers for sale
are made, plus an amount not to exceed five hundred dollars for each
subsequent day on which such sales or offers for sale are made, not to
exceed twenty-five thousand dollars in the aggregate.
b. Any deposit initiator who fails to maintain accounts or records
pursuant to this section, unless it is shown that such failure was due
to reasonable cause and not due to negligence or willful neglect, in
addition to any other penalty imposed by this title, shall be subject to
a penalty to be assessed by the commissioner of taxation and finance of
not more than one thousand dollars for each quarter during which such
failure occurred, and an additional penalty of not more than one
thousand dollars for each quarter such failure continues.
10. The provisions of article twenty-seven of the tax law shall apply
to the provisions of this title for which the commissioner of taxation
and finance is responsible, including collection of refund value
amounts, 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
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 as determined by the commissioner of taxation and finance.
Furthermore, for purposes of applying the provisions of article
twenty-seven of the tax law, where the terms "tax" and "taxes" appear in
such article, such terms shall be construed to mean "refund value" or
"balance in the refund value account".
11. If any deposit initiator fails or refuses to file a report or
furnish any information requested in writing by the department of
taxation and finance or the department, the department of taxation and
finance with the assistance of the department may, from any information
in its possession, make an estimate of the deficiency and collect such
deficiency from such deposit initiator.
12. Beginning on June first, two thousand nine each deposit initiator
shall register the container label of any beverage offered for sale in
the state on which it initiates a deposit. Any such registered container
label shall bear a universal product code. Such universal product code
shall be New York state specific, in order to identify the beverage
container as offered for sale exclusively in New York state, and as a
means of preventing illegal redemption of beverage containers purchased
out-of-state. Registration must be on forms as prescribed by the
department and must include the universal product code for each
combination of beverage and container manufactured. The commissioner may
require that such forms be filed electronically. The deposit initiator
shall renew a label registration whenever that label is revised by
altering the universal product code or whenever the container on which
it appears is changed in size, composition or glass color.
§ 27-1013. Redemption centers.
The commissioner is hereby empowered to promulgate rules and
regulations governing (1) the circumstances in which dealers and
distributors, individually or collectively, are required to accept the
return of empty beverage containers, and make payment therefor; (2) the
sorting of the containers which a deposit initiator or distributor may
require of dealers and redemption centers; (3) the collection of
returned beverage containers by deposit initiators or distributors,
including the party to whom such expense is to be charged, the frequency
of such pick ups and the payment for refunds and handling fees thereon;
(4) the right of dealers to restrict or limit the number of containers
redeemed, the rules for redemption at the dealers' place of business,
and the redemption of containers from a beverage for which sales have
been discontinued, and to issue permits to persons, firms or
corporations which establish redemption centers, subject to applicable
provisions of local and state laws, at which redeemers and dealers may
return empty beverage containers and receive payment of the refund value
of such beverage containers. No dealer or distributor, as defined in
section 27-1003 of this title, shall be required to obtain a permit to
operate a redemption center at the same location as the dealer's or
distributor's place of business. Operators of such redemption centers
shall receive payment of the refund value of each beverage container
from the appropriate deposit initiator or distributor as provided under
section 27-1007 of this title.
§ 27-1014. Authority to promulgate rules and regulations.
In addition to the authority of the commissioner, under sections
27-1009 and 27-1013 of this title, the commissioner shall have the power
to promulgate rules and regulations necessary and appropriate for the
administration of this title.
§ 27-1015. Violations.
1. A violation of this title, except as otherwise provided in this
section and section 27-1012 of this title, shall be a public nuisance.
In addition, except as otherwise provided in this section and section
27-1012 of this title, any person who shall violate any provision of
this title shall be liable to the state of New York for a civil penalty
of not more than five hundred dollars, and an additional civil penalty
of not more than five hundred dollars for each day during which each
such violation continues. Any civil penalty may be assessed following a
hearing or opportunity to be heard.
2. Any distributor or deposit initiator who violates any provision of
this title, except as provided in section 27-1012 of this title, shall
be liable to the state of New York for a civil penalty of not more than
one thousand dollars, and an additional civil penalty of not more than
one thousand dollars for each day during which each such violation
continues. Any civil penalty may be assessed following a hearing or
opportunity to be heard.
3. It shall be unlawful for a distributor or deposit initiator, acting
alone or aided by another, to return any empty beverage container to a
dealer or redemption center for its refund value if the distributor or
deposit initiator had previously accepted such beverage container from
any dealer or operator of a redemption center. A violation of this
subdivision shall be a misdemeanor punishable by a fine of not less than
five hundred dollars nor more than one thousand dollars and an amount
equal to two times the amount of money received as a result of such
violation.
4. Any person who willfully tenders to a dealer, distributor,
redemption center or deposit initiator more than forty-eight empty
beverage containers for which such person knows or should reasonably
know that no deposit was paid in New York state may be assessed by the
department a civil penalty of up to one hundred dollars for each
container or up to twenty-five thousand dollars for each such tender of
containers. At each location where a person tenders containers for
redemption, dealers and redemption centers must conspicuously display a
sign in letters that are at least one inch in height with the following
information: "WARNING: Persons tendering for redemption containers on
which a deposit was never paid in this state may be subject to a civil
penalty of up to one hundred dollars per container or up to twenty-five
thousand dollars for each such tender of containers." Any civil penalty
may be assessed following a hearing or opportunity to be heard.
5. The department, the department of agriculture and markets, the
department of taxation and finance and the attorney general are hereby
authorized to enforce the provisions of this title. In addition, the
provisions of section 27-1005 of this title and subdivisions one, two,
three, four, five, ten and eleven of section 27-1007 of this title may
be enforced by a county, city, town or village and the local legislative
body thereof may adopt local laws, ordinances or regulations consistent
with this title providing for the enforcement of such provisions.
§ 27-1016. Public education.
The commissioner shall establish a public education program to
disseminate information regarding implementation of this title. Such
information shall include, but not be limited to, publication of the New
York Bottle Bill of Rights as specified in subdivision two of section
27-1007 of this title; publication of information specifying the
procedures necessary to establish a redemption center as provided in
section 27-1013 of this title, including information regarding financial
assistance available for the establishment of redemption centers as
provided in section 27-1018 of this title; publication of information
delineating the relevant rights and responsibilities of deposit
initiators, distributors, dealers, redemption centers and redeemers
under the provisions of this title; publication of information regarding
the requirement that deposit initiators register with the department of
taxation and finance; and publication of information on the general
benefits of recycling.
§ 27-1017. Local beverage container laws.
The provisions of this title shall not be construed so as to limit in
any way the authority of political subdivisions of the state to enact,
implement and enforce local beverage container control laws prior to but
not after the effective date of this title.
§ 27-1018. Beverage container assistance program.
Notwithstanding any other provision of law to the contrary, within the
limits of appropriations therefor, the commissioner shall make state
assistance payments to municipalities, businesses and not-for-profit
organizations located in the state for the cost of reverse vending
machines located or to be located in the state. Such state assistance
payments shall not exceed fifty percent of the costs of equipment,
and/or the acquisition and/or rehabilitation of real property or
structures located or to be located in the state related to the
collecting, sorting, and packaging of empty beverage containers subject
to the provisions of this title. Such payments may include costs related
to the establishment of redemption centers, including mobile redemption
centers. For the purposes of this section, municipalities and
not-for-profit organizations shall have the meaning as defined in
section 54-0101 of this chapter and businesses shall mean a dealer,
distributor or redemption center as defined in this title that employs
less than fifty employees.
§ 27-1019. Severability.
The provisions of this title shall be severable and if any phrase,
clause, sentence or provision of this title, or the applicability
thereof to any person or circumstance shall be held invalid, the
remainder of this title and the application thereof shall not be
affected thereby.
Updated
May 12, 2010
