Louisiana Revised Statutes 30:2249 – Disposition of tax
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Terms Used In Louisiana Revised Statutes 30:2249
- Disposer: means any person who disposes or who receives for disposal the hazardous waste of a generator. 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
- Secretary: means the secretary of the Department of Environmental Quality. See Louisiana Revised Statutes 30:2004
- 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 secretary shall determine the tax imposed on each disposer or generator according to the rate set forth in La. Rev. Stat. 30:2243 as applied to the disposer’s or generator’s contribution to the dry weight tons of hazardous waste content of land as provided in each contribution report, as adjusted; except that the tax based on any estimate made or the penalty levied under La. Rev. Stat. 30:2246 shall be determined as provided in that Section.
Acts 1984, 1st Ex. Sess., No. 8, §1, eff. March 27, 1984.