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