72-1005 - Liability for fees.

§ 72-1005. Liability for fees.    Liability for fees authorized by this title shall be as follows:    1.  for  persons holding permits or approvals or subject to regulation  under this title on January first in any year beginning  with  the  year  nineteen  hundred  ninety-one,  liability  for  fees  shall  commence on  January first;    2. for persons receiving  new  permits  or  approvals  or  subject  to  regulation  under  this  title  after  September first, nineteen hundred  ninety-one, liability for fees shall equal the  annual  fee  established  pursuant to this title and shall be prorated from the date of issuance;    3.  for  all  persons  holding  permits  or  approvals,  or subject to  regulation under this title liability to pay annual fees shall  continue  until  such  time  as reclamation has been completed and approved by the  department and any required financial security has  been  released,  and  shall be prorated to the date of approval by the department.