N.Y. Comp. Codes R. & Regs. tit. 6, § 482-2.2 – Applicability.

(a) Commencing January 1, 1994, and every year thereafter, all air contamination sources identified pursuant to section 19-0311 of the Environmental Conservation Law must submit to the department an annual operating permit program fee for each ton of regulated air contaminant emitted up to 7,000 tons each, except, as otherwise exempted in this Subpart.
1. (1) The fees established pursuant to this Subpart will not be assessed on emissions of carbon monoxide or any Class I and II substance as set forth in section 72-0303(4) of the Environmental Conservation Law.
2. (2) Any regulated air contaminant subject to the fees imposed pursuant to this Subpart that qualifies as both a volatile organic compound and a hazardous air pollutant as set forth in section 72-0303(5) of the Environmental Conservation Law, will not be counted under both categories for the purpose of assessing fees.
(b) Exemptions.
(c) Bills issued for the operating permit program fee will be based on actual emissions in the preceding calendar year, as demonstrated to the department's satisfaction, or in the absence of such demonstration, on permitted emissions, or, where there is no permit, on potential to emit. Pursuant to Part 202 of this Title, April 15th of each year will be the final date for submission of completed emission statements to the department. Emission statements that are submitted in a timely manner will be utilized to determine whether actual emissions for the preceding year have been demonstrated to the department's satisfaction. Sources for which emission statements are not submitted in a timely manner or which do not demonstrate actual emissions for the previous year to the department's satisfaction must be billed based upon permitted emissions or, where there is no permit, on potential to emit.
(d) Any person required to pay fees pursuant to this Subpart who submitted an emission statement in a timely manner may elect to base such fees on the level of permitted emissions set forth in a permit, certificate or approval issued pursuant to section 19-0311 of the Environmental Conservation Law.