CHAPTER 6.6. HAZARDOUS WASTE DISPOSAL TAX
IC 6-6-6.6
Chapter 6.6. Hazardous Waste Disposal Tax
IC 6-6-6.6-1
Definitions
Sec. 1. For the purposes of this chapter:
"Department" means the department of state revenue.
"Disposal" means all forms of disposal in or on the land, includingunderground injection.
"Disposal facility" means a site where hazardous wastes aredisposed of in or on the land, including a site associated with, within,or adjacent to facilities generating the waste.
"Hazardous substance" has the meaning set forth inIC 13-11-2-98.
"Hazardous waste" has the meaning set forth in IC 13-11-2-99(a)and includes any waste that:
(1) meets the definition in IC 13-11-2-99(a);
(2) is determined to be hazardous under the criteria developedunder IC 13-22-2-3(a); or
(3) is included on the list compiled and maintained by the solidwaste management board under IC 13-22-2-3(b).
"Remedial action" has the meaning set forth in IC 13-11-2-185.
"Removal" has the meaning set forth in IC 13-11-2-187.
"Taxable hazardous waste" means:
(1) any waste determined to be a hazardous waste underIC 13-22-2-3 and not excluded under IC 13-22-2-3(b) orIC 13-22-2-3(d); and
(2) wastes that are disposed of by underground injection thatwould constitute hazardous wastes under IC 13-22-2-3 if theywere not included in discharges that are subject to permitsunder Section 402 of the Federal Water Pollution Control ActAmendments of 1972 (33 U.S.C. 1342).
Taxable hazardous waste does not include natural agricultural waste.
"Ton" means a short ton.
As added by Acts 1981, P.L.95, SEC.1. Amended by P.L.54-1984,SEC.1; P.L.78-1985, SEC.1; P.L.19-1986, SEC.15; P.L.1-1996,SEC.52.
IC 6-6-6.6-2
Imposition of tax; disposal of taxable hazardous waste in facilities;quarterly returns; listed tax
Sec. 2. (a) A tax is imposed on the disposal of taxable hazardouswaste in a disposal facility in Indiana. Except as provided insubsection (b) the amount of tax for each ton of taxable hazardouswaste that is disposed of in a disposal facility is $11.50 per ton. If ataxable hazardous waste is mixed with or dissolved or suspended inwater or another liquid at the time of its disposal, the entire mixture,solution, or suspension disposed of is taxable hazardous waste forpurposes of assessing the tax. However, the maximum liability of ataxpayer for the disposal of taxable hazardous wastes by
underground injection during a calendar year shall be twenty-fivethousand dollars ($25,000). The operator of the disposal facility inwhich taxable hazardous waste is disposed of shall be liable for thetax imposed by this chapter. The tax imposed by this chapter doesnot apply to the treatment or storage of taxable hazardous waste ina disposal facility.
(b) The amount of tax for each ton of taxable hazardous waste thatis generated outside of Indiana and disposed of in a disposal facilityin Indiana is the greater of:
(1) the amount of tax prescribed by subsection (a); or
(2) the amount of the tax or fee imposed on out-of-statehazardous waste by the state from which the taxable hazardouswaste originated.
(c) The tax imposed under this section shall be based on the totaltonnage of taxable hazardous waste disposed of at a disposal facility.
(d) A person subject to the levy imposed by this section shall paythe tax quarterly and file quarterly returns with the department in themanner and at the times prescribed by the department.
(e) The tax established by this chapter is a listed tax underIC 6-8.1.
As added by Acts 1981, P.L.95, SEC.1. Amended by P.L.94-1983,SEC.1; P.L.54-1984, SEC.2; P.L.78-1985, SEC.2; P.L.102-1987,SEC.1; P.L.28-1997, SEC.23.
IC 6-6-6.6-3
Disposition of revenue; revenue paid to county; use; administration
Sec. 3. (a) Seventy-five percent (75%) of the revenue produced bythe levy imposed under section 2 of this chapter shall be depositedin the hazardous substances response trust fund established byIC 13-25-4-1 and twenty-five percent (25%) of the revenue shall bepaid over to the county in which the disposal facility is located.
(b) Except as provided in subsection (e), and subject to subsection(f), the revenue paid over to the county under subsection (a) shall bedeposited in a separate fund established by the county for thepurposes of the following:
(1) Establishing monitoring wells on land near the site of thedisposal facility.
(2) Analyzing samples from the monitoring wells establishedunder subdivision (1).
(3) Conducting other types of testing and surveillance forhazardous waste contamination of land near the disposalfacility.
(4) Providing training for county and local public health andpublic safety officers in the proper procedures for dealing withemergencies involving hazardous substances or hazardouswaste.
(5) Providing special clothing and equipment needed by countyand local public health and public safety officers for dealingwith emergencies involving hazardous substances or hazardouswaste. (6) Funding research on alternatives to land disposal as a meansof eliminating hazardous waste.
(7) Paying the cost of hazardous waste, hazardous substance, orsolid waste removal and remedial action at a site located withinthe county.
(8) Meeting the county's requirements under IC 13-21 for theplanning and implementation of a solid waste managementdistrict plan.
(9) Paying the costs associated with the construction orrehabilitation of a facility used for training described insubdivision (4).
(10) Paying the costs associated with any other project that hasidentifiable environmental benefits.
(11) Paying the costs associated with the construction,structural rehabilitation, and equipment of a facility used foreither of the following purposes:
(A) A county public safety central dispatch.
(B) A county emergency operations center.
(c) The county fund established under subsection (b) shall beadministered by the county treasurer, and the expenses ofadministering the fund shall be paid from money in the fund. Moneyin the fund not currently needed to meet the obligations of the fundmay be invested in the same manner as other public funds may beinvested. Interest that accrues from these investments shall bedeposited in the fund. Money in the fund at the end of a particularfiscal year does not revert to the county general fund.
(d) No money in the county fund established under subsection (b)shall be used for activities authorized in subsection (b)(8) or (b)(9)until the purposes listed in subsection (b)(1) through (b)(7) havebeen fulfilled.
(e) Subsection (b)(9), (b)(10), and (b)(11) do not apply to a countyhaving a population of more than 300,000 but less than 400,000.
(f) The county may not pay from the county fund establishedunder subsection (b) in a calendar year for the purposes set forth insubsection (b)(11) an amount that exceeds ten percent (10%) of thebalance in the fund as of January 1 of that calendar year.
As added by Acts 1981, P.L.95, SEC.1. Amended by P.L.54-1984,SEC.3; P.L.78-1985, SEC.3; P.L.69-1988, SEC.1; P.L.25-1991,SEC.5; P.L.1-1996, SEC.53; P.L.101-2001, SEC.1; P.L.81-2007,SEC.1.