Peters, J.
Plaintiffs commenced this suit challenging the implementation by defendant Department of Health (hereinafter DOH) of Public Health Law § 576 (4), which directs DOH to impose a fee upon clinical laboratories based upon each laboratory's proportionate share of the total "actual costs and expenses" (Public Health Law § 576 [4] [e]) that DOH incurs in operating the Clinical Laboratory Inspection and Reference Program (hereinafter the program). While...
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