§ 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.