Indiana Code - Taxation - Title 6, Section 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, including
underground injection.

"Disposal facility" means a site where hazardous wastes are
disposed 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 in
IC 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 developed
under IC 13-22-2-3(a); or
(3) is included on the list compiled and maintained by the solid
waste 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 under
IC 13-22-2-3 and not excluded under IC 13-22-2-3(b) or
IC 13-22-2-3(d); and
(2) wastes that are disposed of by underground injection that
would constitute hazardous wastes under IC 13-22-2-3 if they
were not included in discharges that are subject to permits
under Section 402 of the Federal Water Pollution Control Act
Amendments 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.

Last modified: May 28, 2006