West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-06A - Solid Waste Assessment Fee › Section 110-6A-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in these regulations and unless the context clearly
				  requires a different meaning, the following terms shall have the meaning
				  ascribed herein, and shall apply in the singular or plural.
2.1. "Approved solid waste facility" means a
				solid waste facility or practice which holds a valid permit issued under the
				provisions of W. Va. Code '20-5F-1 et seq.
2.2. "Board" shall mean the State Water
				Resources Board.
2.3. "Code" shall
				mean the Code of West Virginia, 1931, as amended.
2.4. "Commercial solid waste facility" means
				any solid waste facility which accepts solid waste generated by sources other
				than the owner or operator of the facility and shall not include an approved
				solid waste facility owned and operated by a person for the sole purpose of
				disposing of solid wastes created by that person or such person and other
				persons on a cost-sharing or non-profit basis.
2.5. "Delegate" as used in the phrase "or his
				delegate" and when used in reference to the Tax Commissioner, means any officer
				or employee of the Tax Department duly authorized by the Tax Commissioner,
				directly or indirectly, by one or more redelegations of authority, to perform
				the function mentioned or described in W. Va. Code '20-5F-5a or these
				regulations.
2.6. "Department"
				shall mean the Department of Natural Resources.
2.7. "Director" shall mean the director of
				the Department of Natural Resources, or his authorized designee.
2.8. "Exclusive or cost-share solid waste
				disposal facility" means only those facilities certified by the
				Department.
2.9. "Open dump" means
				any solid waste disposal which does not have a valid permit under W. Va. Code
				'20-5F-1 et seq. or which is in violation of state law, or where solid waste is
				disposed in a manner that does not protect the environment.
2.10. "Person", "persons" or "applicant"
				shall mean any industrial user, public or private corporation, institution,
				association, firm or company organized or existing under the laws of this or
				any other state or country; State of West Virginia; governmental agency,
				including federal facilities; political subdivision; county commission;
				municipal corporation; industry; sanitary district; public service district;
				drainage district; soil conservation district; watershed improvement district;
				partnership; trust; estate; person or individual; group of persons or
				individuals acting individually or as a group; or any legal entity
				whatever.
2.11. "Point source"
				shall mean any discernible, confined and discrete conveyance, including, but
				not limited to, any pipe, ditch, channel, tunnel, conduit, well, discrete
				fissure, container, rolling stock, or vessel or other floating craft, from
				which pollutants are or may be discharged.
2.12. "Related parties" means two or more
				persons, organizations or businesses owned or controlled directly or indirectly
				by the same interests. Control exists if a contract or lease, either written or
				oral, is entered into whereby one party undertakes activities for another in
				any but an arm's length transaction. In the case of related parties, the Tax
				Commissioner may apportion or allocate responsibilities between or among such
				persons, organizations or businesses if he determines that such apportionment
				or allocation is necessary to more clearly reflect transactions.
2.13. "Residential solid waste" when used in
				describing disposal activities exempt from the solid waste assessment fee
				pursuant to W. Va. Code '20-5F-5a(e) shall mean only that waste disposed of by
				those not in the business of hauling or disposing of solid waste on such days
				and times as designated by the Director.
2.14. "Reuse or recycling operation" means an
				operation at which reusable or recyclable waste is processed into a
				commercially salable form or where such waste is collected for shipment and
				sale to a commercial, municipal or industrial enterprise processing such
				waste.
2.15. "Reused or recyclable
				waste" means only that waste which meets the definition and standards of the
				Department for fee exempt disposal of such waste.
2.16. "Sewage" shall mean water-carried human
				or animal wastes from residences, buildings, industrial establishments or other
				places, together with such ground water infiltration and surface waters as may
				be present.
2.17. "Sludge" means
				solid or semisolid, residue or precipitate, separated from or created by a
				municipal, commercial or industrial waste treatment plant, water supply
				treatment plant or air pollution control facility or any other such waste
				having similar origin.
2.18. "Solid
				waste" means any garbage, paper, litter, refuse, cans, bottles, sludge from a
				waste treatment plant, water supply treatment plant or air pollution control
				facility, other discarded material, including carcasses of any dead animal or
				any other offensive or unsightly matter, solid, liquid, semisolid or contained
				liquid or gaseous material resulting from industrial, commercial, mining
				activity or from community activities but does not include solid or dissolved
				material in sewage, or solid or dissolved materials in irrigation return flows
				or industrial discharges which are point sources and have permits under W. Va.
				Code '20-5A-1 et seq. or source, special nuclear or by product material as
				defined by the Atomic Energy Act of 1954, as amended, or a hazardous waste
				either identified or listed under W. Va. Code '20-5E-1 et seq. or refuse,
				slurry and overburden regulated under W. Va. Code '22A-3-1 et
				seq.
2.19. "Solid waste assessment
				fee" means that fee imposed upon the disposal of solid waste pursuant to W. Va.
				Code '20-5F-5a.
2.20. "Solid waste
				disposal" means the practice of disposing of solid waste including placing,
				depositing, dumping or throwing or causing to be placed, deposited, dumped or
				thrown any solid waste.
2.21.
				"Solid waste disposal shed" means the geographical area which the West Virginia
				Resource Recovery-Solid Waste Disposal Authority so designates on either a
				temporary or permanent basis and files as such in the State Register pursuant
				to W. Va. Code '16-26-8.
2.22.
				"Solid waste disposal facility" means any system, facility, land, contiguous
				land, improvements on the land, structures or other appurtenances or methods
				used for processing, recycling or disposing of solid waste, including
				landfills, transfer stations, resource recovery facilities and other such
				facilities not herein specified.
2.23. "Tax Commissioner" means the Tax
				Commissioner of the State of West Virginia, or his delegate.
2.24. "Transfer station" means any location
				where solid waste is accumulated on a temporary basis for subsequent removal to
				a landfill or other solid waste disposal facility.
2.25. "Water resources", "water" or "waters"
				shall mean any and all water on or beneath the surface of the ground, whether
				percolating, standing, diffused or flowing, wholly or partially within this
				State, or bordering this State and within its jurisdiction, and shall include,
				without limiting the generality of the foregoing, natural or artificial lakes,
				rivers, streams, creeks, branches, brooks, ponds (except farm ponds, industrial
				settling basins and ponds and water treatment facilities), impounding
				reservoir, springs, wells, watercourses and wetlands.