KRS 138.820 — Imposition of tax -- Rate -- Collection -- Monthly return

(1) An excise tax of ten cents ($0.10) per pound is hereby levied and shall be paid by
the processor to the department upon all contaminated waste materials and all
radioactive waste material delivered in the Commonwealth of Kentucky for
processing, packaging, storage, disposal, burial or other disposition.
(2) Any person receiving contaminated waste materials or radioactive waste material or
both or any person having an interest or right of occupancy or use in real property or
improvements and any person ownin g, operating or maintaining a solid waste
disposal site or facility as defined in KRS 224.1 -010 upon or in which the same
shall be deposited for processing, packaging, storage, disposal, burial or other
disposition shall collect from the person delivering such material the tax imposed by
this section.
(3) Every processor shall file with the department, on forms prescribed by the
department, a monthly tax return. The return shall be made under penalty of perjury
and shall contain such information as the department may require.
(4) The monthly tax return shall be accompanied by remittance of the tax then due.