Terms Used In Louisiana Revised Statutes 47:825

  • 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 tax levied in this Chapter shall be collectible from and shall be paid by the generator of the hazardous waste directly to the secretary of the Department of Revenue if the generator disposes of his own hazardous waste on or at his own disposal site.

Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.

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

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