Because of the additional environmental risks attending hazardous waste disposal facilities, a hazardous waste disposal fee of fifty dollars per ton or part thereof of any hazardous waste is hereby levied and imposed upon the disposal of hazardous waste at any hazardous waste disposal facility permitted under this chapter, excluding the disposal of hazardous waste disposed of in a process of energy recovery. The fee imposed by this section shall be in addition to all other fees and taxes levied by law and shall be added to and constitute part of any other fee charged by the operator or owner of a hazardous waste disposal facility. The incineration or thermal destruction of hazardous waste shall be considered disposal for the purpose of this fee.

The hazardous waste disposal fee imposed by this section shall be paid by the owner of the hazardous waste disposal facility and remitted to the state treasury. The obligation of the owner to pay the fee accrues at the time hazardous waste is disposed of at a hazardous waste disposal facility. The fee imposed by this section shall be payable on or before the fifteenth day of the month next succeeding the month in which the fee accrued together with a return on such form or forms as may be prescribed by the secretary of revenue. Each owner of a facility who is required to pay the fee imposed by this section shall keep complete and accurate records in such form as the board or the secretary of revenue, by rules promulgated pursuant to chapter 1-26, may require.

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Fees collected under this section shall be deposited in the South Dakota environment and water resources trust fund established pursuant to § 46A-1-82.

Source: SL 1990, ch 289, § 5.