Terms Used In Louisiana Revised Statutes 47:824

  • Disposal: means the discharge, deposit, injection, dumping or placing of any hazardous waste as defined in this Section, into or on any land or water in a hazardous waste disposal facility in such a manner that the hazardous waste so disposed becomes part of the surrounding or underlying land. See Louisiana Revised Statutes 47:821
  • Hazardous waste: means a substance identified and listed as a hazardous waste in the Louisiana Hazardous Waste Regulations of the Department of Environmental Quality; except that the term hazardous waste shall not include special waste as defined in this Section. See Louisiana Revised Statutes 47:821
  • 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 47:821

The amount of tax shall be determined and shall be due at the time the hazardous waste is received at the disposal site or at the time of disposal, whichever occurs first.  

Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984.  

{{NOTE:  SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}