§ 30:2241 Definitions
§ 30:2242 Imposition
§ 30:2243 Rate
§ 30:2244 Tax collectible from disposers and generators
§ 30:2245 Contribution report of disposers and generators
§ 30:2246 Failure to file contribution report timely; false reports
§ 30:2247 Extension of time to file Contribution Report
§ 30:2248 A. If a disposer or generator has timely filed the contribution report required in R.S. 30:2245 and if he has complete and accurate records for 1981, 1982, 1983, and the first six mo
§ 30:2249 Disposition of tax
§ 30:2250 Notice of determination of tax imposed
§ 30:2251 Payment of tax
§ 30:2252 Collection
§ 30:2253 Delinquency penalty

Terms Used In Louisiana Revised Statutes > Title 30 > Subtitle II > Chapter 11 - Taxation of Disposal and Storage of Hazardous Waste

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Cable service: means the one-way transmission to subscribers of video programming or other programming service and any subscriber interaction required for the selection or use of video programming or other programming service. See Louisiana Revised Statutes 45:1363
  • Cable service provider: means any person or entity that provides cable service over a cable system and directly or through one or more affiliates owns a significant interest in such cable system, or who otherwise controls or is responsible for, through any arrangement, the management and operation of such system. See Louisiana Revised Statutes 45:1363
  • Cable system: means a facility consisting of a set of closed transmission paths and associated signal generation, reception, and control equipment that is designed to provide cable service which includes video programming and which is provided to multiple subscribers within a community but does not include the following facilities or systems:

                (a) A facility that serves only to retransmit the television signals of one or more television broadcast stations. See Louisiana Revised Statutes 45:1363

  • Certificate: means the certificate of franchise authority issued by the secretary of state to a person or entity to provide cable service or video service in this state. See Louisiana Revised Statutes 45:1363
  • Commercial mobile service provider: means an interconnected radio communication service carried on between mobile stations or receivers and land stations, and by mobile stations communicating among themselves, provided for profit and to the public or to a substantial portion of the public. See Louisiana Revised Statutes 45:1363
  • Department: means the Department of Environmental Quality. See Louisiana Revised Statutes 30:2004
  • Discharge: means the placing, releasing, spilling, percolating, draining, pumping, leaking, seeping, emitting, or other escaping of pollutants into the air, waters, subsurface water, or ground as the result of a prior act or omission; or the placing of pollutants into pits, drums, barrels, or similar containers under conditions and circumstances that leaking, seeping, draining, or escaping of the pollutants can be reasonably anticipated. See Louisiana Revised Statutes 30:2004
  • Dispose: means the discharge, deposit, injection, dumping, or placing of any hazardous waste into or on any land or into water so that any of the hazardous waste so disposed becomes part of the surrounding or underlying land. See Louisiana Revised Statutes 30:2241
  • Disposer: means any person who disposes or who receives for disposal the hazardous waste of a generator. See Louisiana Revised Statutes 30:2241
  • 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
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Facility: means a pollution source or any public or private property or facility where an activity is conducted which is required to be regulated under this Subtitle and which does or has the potential to do any of the following:

                (a) Emit air contaminants into the atmosphere. See Louisiana Revised Statutes 30:2004

  • Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
    • You are late making a payment or commit some other default, triggering an increase to a penalty rate
    • The bank changes the terms of your account and you do not reject the change.
    • The rate expires (if the rate was fixed for only a certain period of time).
  • Franchise: means an initial authorization, or renewal of an authorization, issued by a franchising authority regardless of whether the authorization is designated as a franchise, permit, license, resolution, contract, certificate, agreement, or otherwise, that authorizes the construction and operation of a cable system, or other wireline facilities used to distribute video programming services, in the public rights of way. See Louisiana Revised Statutes 45:1363
  • Franchise authority: means any governmental entity empowered by federal, state, or local law to grant a franchise for cable service or video service. See Louisiana Revised Statutes 45:1363
  • Generator of hazardous waste: means any person whose act or process produces hazardous waste or whose act first causes a hazardous waste to become subject to regulation by the department. See Louisiana Revised Statutes 30:2241
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Gross revenues: means all revenues received from subscribers for the provision of cable service or video service, including franchise fees and all revenues received from non-subscribers for advertising disseminated through cable service or video service and home shopping services. See Louisiana Revised Statutes 45:1363
  • 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
  • Incumbent service provider: means any cable service provider or video service provider providing cable service or video service in a particular municipality or unincorporated area of a parish on August 15, 2008. See Louisiana Revised Statutes 45:1363
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Local governmental subdivision: means any parish or municipality. See Louisiana Revised Statutes 45:1363
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Person: means any individual, municipality, public or private corporation, partnership, firm, the United States Government, and any agent or subdivision thereof or any other juridical person, which shall include, but not be limited to, trusts, joint stock companies, associations, the state of Louisiana, political subdivisions of the state of Louisiana, commissions, and interstate bodies. See Louisiana Revised Statutes 30:2004
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Predecessor: shall include but not be limited to any entity that directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with a person receiving, obtaining, or operating under a municipal or parish cable franchise through merger, sale, assignment, restructuring, or any other type of transaction. See Louisiana Revised Statutes 45:1363
  • Public right of way: means the area on, below, or above a public roadway, highway, street, public sidewalk, alley, or waterway. See Louisiana Revised Statutes 45:1363
  • Secretary: means the secretary of the Department of Environmental Quality. See Louisiana Revised Statutes 30:2004
  • Special waste: means and includes the following:

    (a)  Spent bauxite (red mud) resulting from production of alumina. 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
  • Taxpayer: means any person liable to pay any tax or file any return under this Chapter, regardless of whether such person has paid any tax or filed the required return. See Louisiana Revised Statutes 30:2241
  • Video programming: means programming provided by, or generally considered comparable to programming provided by, a television broadcast station. See Louisiana Revised Statutes 45:1363
  • Video service: means video programming services provided by a video service provider through wireline facilities located at least in part in the public rights of way without regard to delivery technology, including internet protocol technology. See Louisiana Revised Statutes 45:1363
  • Video service provider: means any entity providing video service. See Louisiana Revised Statutes 45:1363