Section 72-0202. Collection of annual program fees

1.  Bills  issued  for  the  air quality control, hazardous waste, and
  state pollutant discharge elimination system annual program fees due for
  the  state  fiscal  year  beginning  April   first,   nineteen   hundred
  eighty-five  shall  cover  the  period  April  first,  nineteen  hundred
  eighty-five through December thirty-first, nineteen hundred eighty-five.
  The fee for the period April first, nineteen hundred eighty-five through
  December thirty-first, nineteen hundred eighty-five shall  be  equal  to
  three-quarters  of  the  amount  calculated  in the manner prescribed by
  sections 72-0302, 72-0402 and 72-0602 of this article.
    2. Air quality control, hazardous waste, and state pollutant discharge
  elimination system program fees for  periods  beginning  after  December
  thirty-first,  nineteen  hundred  eighty-five  shall be calculated based
  upon the calendar year.
    3. Waste transporter program fees shall be calculated based  upon  the
  permit year.