Louisiana Administrative Code — Title 61 (Revenue and Taxation)

LAC 61:I.907 — Rate of Tax

A. The tax is levied at the rate of $5 per dry-weight ton of hazardous waste disposed or stored in excess of 90 days for eventual disposal on or at the site upon which the generator's act or process produced the hazardous waste, and at the rate of $10 per dry-weight ton of hazardous waste disposed or stored in excess of 90 days for eventual disposal on or at a site other than the site upon which the generator's act or process produced the hazardous waste.

Last amended: HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 13:105 (February 1987).

Source: official text