Terms Used In Louisiana Revised Statutes 30:2243

  • Dry weight ton: means a ton of hazardous waste excluding the weight of the water and for underground injection shall include no more than one percent of the inorganic solids contained in the hazardous waste. See Louisiana Revised Statutes 30:2241
  • Hazardous waste: means a substance identified and listed as a hazardous waste in the Louisiana Hazardous Waste Regulations of the Department of Environmental Quality in effect on the effective date of this Chapter; except that the term "hazardous waste" shall not include special waste as defined in this Chapter. See Louisiana Revised Statutes 30:2241
  • Tax: means the amount of tax due under this Chapter, and any amount of interest due under this Chapter, unless the intention to give it a more limited meaning is disclosed by the context. See Louisiana Revised Statutes 30:2241

The one time tax levied in this Chapter shall be levied upon the hazardous waste content of land in Louisiana at the rate of two dollars a dry weight ton of hazardous waste content.  The one time tax shall be determined and shall be due at the time and in the manner provided in this Chapter.  

Acts 1984, 1st Ex. Sess., No. 8, §1, eff. March 27, 1984.