Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:822
Imposition of tax
Official textlegis.la.gov
There is hereby levied a tax upon the disposal of any hazardous waste and on hazardous waste stored for more than ninety days for the purpose of eventual incineration at sea. A disposer or generator who voluntarily removes hazardous waste from an inactive or abandoned site or who removes hazardous waste from a site as a result of a remediation or closure plan approved by the secretary of the Department of Environmental Quality shall not be subjected to imposition of this tax when the hazardous waste is disposed of or treated to render it less hazardous.
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In this chapter (13 sections)
- 47:821 · Definitions
- 47:822 · Imposition of tax
- 47:823 · Rate of tax
- 47:824 · Amount due
- 47:825 · Direct payment by generator
- 47:826 · Collection by disposer; liability of disposer
- 47:827 · Returns and payment
- 47:828 · Interest
- 47:829 · Refunds
- 47:830 · Suspension of prescription
- 47:831 · Records; rules and regulations
- 47:832 · Disposition of collections
- 47:833 · REPEALED BY ACTS 1992, NO. 526, §2, EFF. JUNE 29, 1992