Louisiana Revised Statutes 30:2244 – Tax collectible from disposers and generators
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Terms Used In Louisiana Revised Statutes 30:2244
- 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 collectible from and shall be paid by the generators or disposers who have contributed to the hazardous waste content of land in Louisiana to the extent of their contribution to such hazardous waste content as determined in this Chapter.
Acts 1984, 1st. Ex. Sess., No. 8, §1, eff. March 27, 1984.