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.