§ 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
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Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 7-A - Taxation of Disposal and Storage of Hazardous Waste

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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
  • Disposer: means any person who disposes of or who receives for disposal the hazardous waste of a generator. See Louisiana Revised Statutes 47:821
  • Dry weight ton: means a ton of hazardous waste excluding the weight of the water (H20) and for underground injection shall include no more than one percent (1%) of the inorganic solids contained in the hazardous waste. See Louisiana Revised Statutes 47:821
  • Extremely hazardous waste: means certain hazardous wastes which have been listed in the Louisiana Hazardous Waste Regulations of the Department of Environmental Quality, LAC 33:V. 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
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Special waste: means and includes the following:

    (a)  Spent bauxite (red mud) resulting from production of alumina. 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
  • 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 47:821