Section 4A. (a) There is hereby established on the books of the commonwealth a separate fund, to be known as the Low Level Radioactive Waste Management Fund. For the purpose of providing funds to implement the management plan adopted pursuant to section twelve and to carry out the powers and duties conferred by this chapter, the board shall annually assess each person licensed or registered to receive, possess, use, transfer or acquire radioactive materials in the commonwealth, amounts sufficient to defray the costs annually incurred by the board for such purposes. Amounts assessed shall be deposited in said fund and may be expended by the board, subject to appropriation, to carry out the powers and duties conferred by this chapter. The total amount to be assessed shall be apportioned annually in accordance with a schedule, sufficient to produce an amount not to exceed five hundred thousand dollars, adopted by regulation by the board, after notice to interested persons and a public hearing. In establishing such schedule, the board shall reduce the total amount to be assessed by the amount of any other donations, loans, grants, reimbursements, payments or unexpended assessments received, or other funds appropriated to implement the management plan and to carry out the powers and duties conferred by this chapter. Such schedule shall be based on the volume and classification of radioactivity of waste produced by each licensee and registrant which is shipped for disposal off site or stored for later disposal; provided, however, that the board shall make a minimum assessment on all licensees and registrants. Such schedule may further provide for surcharges based on the classification scheme contained in the management plan. Assessments shall be due and payable not less than ninety days after written notice to the person upon whom such assessment is imposed, and shall accrue interest at twelve percent per annum on and after the due date. Failure without just cause to pay any lawful assessment pursuant to this section shall constitute a violation of this section.
(b) The board may, subject to appropriation and by an equitable method established by regulation, refund to persons who have paid an assessment pursuant to this section, the amount by which the assessments, interests and penalties collected in the prior fiscal year pursuant to this section and section four B exceeds the amounts expended by the board, including fringe benefits, for the purposes specified in this section.
(c) The board shall, on or before July first of each year, submit to the governor, the state auditor, the secretary of the executive office of administration and finance, the house and senate committees on ways and means, and the joint committee on natural resources and agriculture an annual report. Said annual report shall include a detailed statement of: all assessments, interests and penalties collected pursuant to this section and section four B for the previous fiscal year; all disbursements made by the board and executive office of environmental affairs for that fiscal year from said fund; any monies otherwise appropriated to the board and said secretary; and any other monies so obligated to the board or said secretary for the purposes of implementing the provisions of this chapter; as well as any other information the board deems appropriate.
(d) Nothing in this section shall be construed to relieve the board of its duty, pursuant to section four, to prepare and submit to the secretary of administration and finance an estimate of the amount required for the maintenance of the board, or of its duty, pursuant to section nine E of chapter twenty-nine, to notify said secretary and the house and senate committees on ways and means if the appropriation for the implementation of the management plan and to carry out the powers and duties conferred by this chapter will be insufficient to meet all of the expenditures required in the current fiscal year and of the estimated amount of such additional requirements.
(e) No assessment shall be due and payable pursuant to this section after June thirtieth, nineteen hundred and ninety-three, unless the board has submitted the schedule of assessments it has adopted to the house and senate committees on ways and means at least ninety days prior to sending any notice of such assessment pursuant to this section.