Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 9 - Hazardous Waste Tax › Section I-901 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. The terms used in this Chapter shall be defined as
				  provided in R.S. 30:1054 and R.S. 30:1133, with R.S. 30:1133 governing in any
				  case of conflict between them, unless another definition is specifically
				  provided or a definition is specifically modified.
B. The words defined in
				  R.S.
				  47:821(B) have the meaning
				  ascribed to them in that Section unless the context clearly indicates
				  otherwise.
Disposal
-the discharge, deposit, injection,
				  dumping, spilling, leaking, or placing of any hazardous waste as defined in
				  this Chapter, into or on any land or water in a hazardous waste disposal
				  facility within Louisiana in such a manner that the hazardous waste so disposed
				  becomes part of the surrounding or underlying land. Storage in excess of 90
				  days shall be presumed to constitute disposal for purposes of collection of the
				  tax but shall not subject those wastes stored in excess of 90 days to
				  additional taxation when ultimately disposed.
a.
Hazardous Waste Disposal Facility
-any
				  facility or location where any processing or deposition of hazardous waste
				  occurs or is contained. This includes any location where waste is disposed in
				  violation of law or the regulations of the Louisiana Department of
				  Environmental Quality.
b.
Hazardous Waste Treatment Facility
-any
				  facility or location where any method, technique, or process, including
				  neutralization or incineration, designed to change the physical or chemical
				  character or composition of any hazardous waste so as to neutralize such waste
				  or so as to render such waste nonhazardous, safer for transport, amenable for
				  recovery, amenable for storage, or reduced in volume. Such term includes any
				  activity or processing designed to change the physical form or chemical
				  composition of hazardous waste so as to render it nonhazardous; however, a
				  "treatment facility" shall be treated in the same manner as a "disposal
				  facility" if it receives hazardous waste from outside companies or stores the
				  hazardous waste in excess of 90 days before the waste is treated to render it
				  nonhazardous.
c.
Storage
-the containment of hazardous
				  waste on a temporary basis in such a manner as not to constitute disposal of
				  such hazardous waste. In order to comply with this definition, the waste in
				  storage cannot become part of the surrounding or underlying land or
				  water.
a. When the 1 percent inorganic solids limitation does not
				  apply, the dry-weight conversion factor shall be 100 percent less the
				  percentage of water content. For example, if the chemical analysis determines
				  that the waste is 30 percent water, the dry-weight conversion factor is 100
				  percent - 30 percent = 70 percent and the taxable dry-weight of the waste is 70
				  percent of the total weight of the waste.
b. When the waste is to be disposed of by underground
				  injection and the 1 percent inorganic solids limitation applies, the dry-weight
				  conversion factor shall be 100 percent less the percentage of water content and
				  less the percentage of inorganic solids in excess of 1 percent. For example, if
				  the chemical analysis determines that the waste is 30 percent water and 5
				  percent inorganic solids, the dry-weight conversion factor is 100 percent less
				  the 30 percent water content and less the 4 percent by which the percentage of
				  inorganic solids exceeds 1 percent, or (100 percent - 30 percent) - 4 percent =
				  66 percent. In this example the taxable dry-weight would be 66 percent of the
				  total weight of the waste.
c. Any method which has received prior approval from the
				  Department of Environmental Quality may be used to determine the dry-weight of
				  the hazardous waste.
Hazardous Waste
-a substance identified or
				  listed as a
hazardous waste
in the Louisiana Hazardous Waste
				  Regulations of the Department of Environmental Quality in effect on July 1,
				  1984, except that the term
hazardous waste
shall not include
				  special waste as defined in
				  R.S.
				  47:821. The regulations of the Department of
				  Environmental Quality in effect on July 1, 1984, provide that to be a
hazardous waste
, a substance must first be a "waste" and
				  define waste to be "any material for which no use or reuse is intended and
				  which is to be discarded." Any substance for which the generator has further
				  use is not considered a waste or hazardous waste. Examples of further use
				  include use as a feed stream to processes from which usable substances are
				  extracted, use as a fuel-producing energy, and sale of the
				  substance.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:821.