CHAPTER 22. STATE SOLID WASTE MANAGEMENT FEES; STATE SOLID WASTE MANAGEMENT FUND
IC 13-20-22
Chapter 22. State Solid Waste Management Fees; State SolidWaste Management Fund
IC 13-20-22-1
Fee schedule; rules; deposit into funds; credit against subsequentfee
Sec. 1. (a) Unless the legislative body of a county having aconsolidated city elects by ordinance to participate in the rules,ordinances, and governmental structures enacted or created underthis chapter, the collection of fees on the disposal of solid waste ina final disposal facility located in that county are exempt untilDecember 2, 2008, from regulation or control under this chapter.
(b) A fee is imposed on the disposal or incineration of solid wastein a final disposal facility in Indiana. Except as provided in section14 of this chapter, the amount of the fee is as follows:
(1) For solid waste generated in Indiana and delivered to a finaldisposal facility in a motor vehicle having a registered grossvehicle weight greater than nine thousand (9,000) pounds, fiftycents ($0.50) a ton.
(2) For solid waste generated outside Indiana and delivered toa final disposal facility in a motor vehicle having a registeredgross vehicle weight greater than nine thousand (9,000) pounds:
(A) fifty cents ($0.50) a ton; and
(B) if the solid waste management board has adopted rulesunder subsection (c), an additional amount imposed underthe rules.
(3) For solid waste generated in Indiana or outside Indiana anddelivered to a final disposal facility in:
(A) a motor vehicle having a registered gross vehicle weightof not more than nine thousand (9,000) pounds; or
(B) a passenger motor vehicle (as defined in IC 9-13-2-123);
fifty cents ($0.50) for each load delivered by the motor vehicle.
(c) The solid waste management board may adopt rules toestablish and impose a fee on the disposal or incineration of solidwaste that is:
(1) generated outside Indiana; and
(2) disposed of or incinerated in a final disposal facility inIndiana.
If rules are adopted under this subsection, the fee shall be set at anamount necessary to offset the costs incurred by the state or a county,municipality, or township that can be attributed to the importation ofthe solid waste into Indiana and the presence of the solid waste inIndiana.
(d) Revenue from fees collected under subsection (b)(1) and(b)(2)(A) shall be deposited in the state solid waste managementfund established by section 2 of this chapter. Revenue from feescollected under subsection (b)(2)(B) shall be deposited in thehazardous substances response trust fund established byIC 13-25-4-1, except that any part of the revenue that the board finds
is necessary to offset costs incurred by counties, municipalities, andtownships shall be distributed to solid waste management districtspro rata on the basis of the district's population.
(e) If solid waste has been subject to a fee under this section, thetotal amount of the fee paid shall be credited against any other fee towhich the solid waste may later be subject under this section.
(f) A fee may not be imposed upon material used as alternate dailycover pursuant to a permit issued by the department under 329 IAC10-20-13.
As added by P.L.1-1996, SEC.10. Amended by P.L.45-1997, SEC.8;P.L.2-1998, SEC.49; P.L.131-2006, SEC.10.
IC 13-20-22-2
Establishment of solid waste management fund; purpose;administration of fund; sources; investments
Sec. 2. (a) The state solid waste management fund is establishedto provide money for the following:
(1) Programs that provide grants and loans that provideeducation and promote the following:
(A) Recycling and the use of recycled materials.
(B) Waste reduction.
(C) Management of yard waste.
(2) Providing grants to implement household hazardous wastesource reduction or recycling projects.
(3) Providing grants for household hazardous waste andconditionally exempting small quantity generator wastecollection, recycling, or disposal projects under IC 13-20-20.
(4) Payments by the department under IC 13-20-17.7-6.
(b) The expenses of administering the fund shall be paid frommoney in the fund.
(c) The sources of money for the fund are the following:
(1) All fees deposited into the fund under section 12(2) of thischapter.
(2) Accrued interest and other investment earnings of the fund.
(3) Appropriations made by the general assembly.
(4) Gifts and donations from any person to the fund.
(5) Civil penalties imposed under IC 13-30-4 for violations ofIC 13-20-17.7 and proceeds received following a criminalconviction in connection with a violation of IC 13-20-17.7.
(6) Subject to subsection (f), assets assigned and othercontributions made by persons.
(7) Transfers from the Indiana recycling promotion andassistance fund under IC 4-23-5.5-14(i).
(8) Money credited to the fund from the environmentalmanagement special fund under IC 13-14-12-1(c).
(d) The treasurer of state shall invest the money in the fund notcurrently needed to meet the obligations of the fund in the samemanner as other public money may be invested.
(e) Money in the fund at the end of a state fiscal year does notrevert to the state general fund. (f) Money in the fund resulting from assets assigned and othercontributions made under subsection (c)(6) may be used only by thedepartment of environmental management to make payments underIC 13-20-17.7-6.
As added by P.L.1-1996, SEC.10. Amended by P.L.45-1997, SEC.9;P.L.237-1999, SEC.9; P.L.170-2006, SEC.16; P.L.137-2007,SEC.21.
IC 13-20-22-2.1
Policy on awarding of grants
Sec. 2.1. (a) The department shall adopt and make available apolicy concerning the award of grants under section 2 of this chapter.
(b) The policy must include the following considerations:
(1) No private sector services will be displaced if an equipmentgrant is awarded.
(2) The economic need of the district must be a considerationin awarding a grant.
As added by P.L.45-1997, SEC.10.
IC 13-20-22-3
Appropriation of money; approval of expenditures
Sec. 3. (a) There is annually appropriated to the fund, for thepurposes set forth in section 2(a) of this chapter, the amount ofmoney deposited in the fund from the sources set forth in section 2(c)of this chapter.
(b) The governor and the budget agency must approveexpenditures from the fund under section 2(a) of this chapter.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-4
Registration of final disposal facility responsible for collecting fees;form
Sec. 4. An owner or operator of a final disposal facilityresponsible for collecting the fees imposed under section 1 of thischapter shall register with the department of state revenue. Toregister with the department of state revenue, the owner or operatormust do the following:
(1) Pay a registration fee of twenty-five dollars ($25).
(2) File a verified registration form containing the following:
(A) The registrant's name and address.
(B) The name and address of each final disposal facilityowned or operated by the registrant.
(C) Any additional information that the department of staterevenue reasonably requires.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-5
Surety bond
Sec. 5. (a) The department of state revenue may require aregistrant under section 4 of this chapter to file a surety bond: (1) in an amount determined by the department of state revenueof:
(A) not less than two thousand dollars ($2,000); and
(B) not more than three (3) months tax liability for theregistrant as estimated by the department of state revenue;and
(2) conditioned upon:
(A) the keeping of records; and
(B) the making of full and complete reports and payments;
as required by this chapter.
(b) If the registrant files a bond, the bond must:
(1) be with a surety company or financial institution approvedby the department of state revenue; and
(2) name:
(A) the registrant as the principal; and
(B) the state as the obligee.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-6
Current financial statement
Sec. 6. (a) The department of state revenue may require aregistrant under section 4 of this chapter to furnish a current financialstatement with the registration form.
(b) After registration, the department of state revenue may requirea registrant to periodically furnish a current financial statement. Ifthe registrant's financial condition warrants an increase in the suretybond, the department of state revenue may require the registrant tofurnish an increased bond.
(c) The department of state revenue may require an auditedfinancial statement under this section.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-7
Registration card; issuance; display
Sec. 7. The department of state revenue shall issue a registrationcard to each registrant under section 4 of this chapter who complieswith this chapter. The registration card shall be prominentlydisplayed at each place in Indiana where the registrant is engaged inbusiness as an owner or operator of a final disposal facility.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-8
Release of surety; new bond; cancellation of registration for failureto submit bond
Sec. 8. (a) Sixty (60) days after making a written request forrelease to the department of state revenue, the surety of a bondfurnished by a registrant under section 5 of this chapter is releasedfrom any liability to the state accruing on the bond after the sixty(60) day period. The release does not affect any liability accruingbefore the expiration of the sixty (60) day period. (b) The department of state revenue shall promptly notify theregistrant furnishing the bond that a release has been requested. Theregistrant must:
(1) obtain a new bond that meets the requirements of section 5of this chapter; and
(2) file with the department of state revenue a new bond withinthe sixty (60) day period.
(c) The department of state revenue shall cancel the registrationfor failure to submit a new bond within the sixty (60) day period.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-9
Cancellation of registration
Sec. 9. (a) The department of state revenue may, after a hearing,cancel a registration issued to an owner or operator of a finaldisposal facility if the owner or operator does any of the following:
(1) Files a false monthly report of the information required bythis chapter.
(2) Fails or refuses to file a monthly report required by thischapter.
(3) Fails or refuses to pay the full amount of the fee imposed bythis chapter on or before the due date established by section 11of this chapter.
(4) Fails or refuses to comply with IC 6-8.1-5-4.
(5) Knowingly removes or alters a sign posted by thedepartment of state revenue under section 17 of this chapter.
(6) Fails or refuses to have on file a valid bond, as required bysection 5 or 8 of this chapter.
(7) Fails to honor a subpoena issued under IC 6-8.1-3-12.
(b) The department of state revenue shall notify the owner oroperator at least fifteen (15) days before the date set for the hearingof the proposed cancellation. The notice must be sent by registeredmail to the last known address of the owner or operator. The owneror operator may appear at the time and place given in the notice toshow cause why the registration should not be canceled.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-10
Voluntary cancellation of registration
Sec. 10. A person registered under this chapter may make awritten request to the department of state revenue to cancel theperson's registration. The department of state revenue may cancel theregistration sixty (60) days from the date of the written request ifbefore cancellation the person has:
(1) paid all fees, penalties, and interest accruing under thischapter or IC 13-9.5-5 (before its repeal); and
(2) surrendered to the department of state revenue the:
(A) registration certificate issued under this chapter orIC 13-9.5-5 (before its repeal); and
(B) any additional copies of the registration.As added by P.L.1-1996, SEC.10.
IC 13-20-22-11
Collection; compensation; time limit on remittance; reports
Sec. 11. (a) The owner or operator of a final disposal facility isresponsible for collecting the fees imposed under section 1 of thischapter from persons delivering solid waste to that facility.
(b) Each owner or operator may:
(1) deduct from the fees an amount equal to one percent (1%)of the fees collected; and
(2) retain this amount as compensation for collecting andremitting the fees;
if the fees collected and the reports required under subsection (e) aretimely remitted and filed.
(c) If:
(1) the fees collected are remitted; or
(2) the required report is filed;
after the due date, the owner or operator shall remit all fees collectedto the department of state revenue.
(d) The owner or operator shall remit the remainder of the feesthat the owner or operator collects during a month to the departmentof state revenue not later than ten (10) days after the last day of themonth in which the fees are collected.
(e) The owner or operator of a final disposal facility shall filemonthly reports with the department concerning the fees collectedunder this section. The department shall adopt a form for thesereports. An owner or operator shall use the form in reporting to thedepartment.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-12
Deposits in funds
Sec. 12. Each month the department of state revenue shall depositthe following:
(1) Not less than fifty percent (50%) of the revenue from the feeimposed under section 1(b)(1) of this chapter into the Indianarecycling promotion and assistance fund established inIC 4-23-5.5-14.
(2) Not more than fifty percent (50%) of the revenue from thefee imposed under section 1(b)(1) of this chapter into the fund.
(3) The revenue from the fee imposed under section 1(b)(2) ofthis chapter into the hazardous substance response trust fundestablished by IC 13-25-4-1.
As added by P.L.1-1996, SEC.10. Amended by P.L.45-1997, SEC.11;P.L.2-1998, SEC.50; P.L.1-1999, SEC.39.
IC 13-20-22-13
Limitation on imposition of fee
Sec. 13. A fee may not be imposed by the state under section 1 ofthis chapter on the disposal of solid waste by a person who: (1) generated the solid waste; and
(2) disposed of the solid waste at a site that is:
(A) owned by the person; and
(B) limited, for purposes of the disposal of solid waste, touse by that person for the disposal of solid waste generatedby that person.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-14
Contiguous governmental units; solid waste managementagreement; fee imposed
Sec. 14. If:
(1) the:
(A) county executive of the county; or
(B) board of directors of the district;
in which a final disposal facility is located has entered into anagreement concerning solid waste management with agovernmental unit that is, or that is located within, a county thatis contiguous to Indiana but within another state; and
(2) the agreement provides for solid waste generated in thatgovernmental unit to be disposed of in the final disposalfacility;
the fee imposed under this chapter upon the disposal in the finaldisposal facility of solid waste generated in that governmental unitis the fee set forth in section 1(b)(1) of this chapter, not the fee setforth in section 1(b)(2) of this chapter.
As added by P.L.1-1996, SEC.10. Amended by P.L.2-1998, SEC.51;P.L.1-1999, SEC.40.
IC 13-20-22-15
Fee collection; determination of weight of solid waste
Sec. 15. (a) For purposes of the collection of the fees imposedunder section 1 of this chapter, the owner or operator of a finaldisposal facility that:
(1) receives, on the average, less than two hundred (200) tonsof solid waste each day; and
(2) does not have a scale suitable for weighing the solid wastereceived at the final disposal facility;
may determine the weight of the solid waste received by conversionfrom the volume of the solid waste.
(b) The owner or operator shall apply the following conversionfactors:
(1) Three and three-tenths (3.3) cubic yards of compacted solidwaste equals one (1) ton of solid waste.
(2) Six (6) cubic yards of uncompacted solid waste equals one(1) ton of solid waste.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-16
Fees not revenues of facility Sec. 16. Fees prescribed by this chapter are not:
(1) revenues (as defined in IC 36-9-31-2) of a facility (asdefined in IC 36-9-31-2); or
(2) revenues under:
(A) IC 8-1.5;
(B) IC 13-21-3-13;
(C) IC 13-21-7 through IC 13-21-12;
(D) IC 13-21-14; or
(E) IC 36-9-30.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-17
Prohibition of further transactions involving solid waste disposal;posting of sign; conditions
Sec. 17. (a) If any of the following conditions occur, thedepartment of state revenue may post a sign at a solid waste disposalsite that prohibits further transactions involving solid waste disposalat the site:
(1) An owner or operator of a final disposal facility becomesdelinquent in payment of any amount due under this chapter.
(2) There is evidence that the revenue of an owner or operatorof a final disposal facility is in jeopardy.
(3) An owner or operator of a final disposal facility is operatingwithout the registration required by this chapter.
(4) An owner or operator of a final disposal facility is operatingwithout the bond required by this chapter.
(5) An owner or operator of a final disposal facility continuesto operate the final disposal facility after the registration of theowner or operator has been canceled under this chapter.
(b) The department of state revenue may require that the signposted under this section must remain posted until the owner oroperator of the final disposal facility does all of the following:
(1) Files all reports and pays in full the fees and penaltiesimposed by this chapter.
(2) Pays in full the interest and penalties imposed underIC 6-8.1-10-1 and IC 6-8.1-10-2.1.
(3) Obtains the registration required by this chapter.
(4) Provides the bond required by this chapter.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-18
Election and exclusivity of remedies
Sec. 18. The remedies provided by this chapter are cumulative.Action taken by the state may not be construed as an election topursue a remedy to the exclusion of other remedies.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-19
Failure to pay collected solid waste disposal or incineration fees;offense Sec. 19. A person who knowingly or intentionally fails to pay thefee to the department of state revenue under section 11 of thischapter commits a Class D felony.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-20
Defacement or removal of signs; offense; notice by owner oroperator
Sec. 20. (a) A person who, without authorization:
(1) removes;
(2) alters;
(3) defaces; or
(4) covers;
a sign posted by the department of state revenue under section 17 ofthis chapter commits a Class B misdemeanor. However, the offenseis a Class D felony if the offense is committed with the intent toevade the fee imposed by this chapter or to defraud the state.
(b) An owner or operator of a final disposal facility shall notifythe department of state revenue not later than two (2) days afterdiscovering that a sign posted by the department has been removed,altered, defaced, or covered.
(c) An owner or operator of a final disposal facility who fails tonotify the department under subsection (b) commits a Class Bmisdemeanor.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-21
Criminal penalty for application misstatement
Sec. 21. A person who, with intent to defraud, knowingly orintentionally makes a material misstatement in connection with anapplication for a loan or grant from the fund commits a Class Dfelony.
As added by P.L.137-2007, SEC.22.