Indiana Code - Taxation - Title 6, Section 6-6-10-6

Fees

Sec. 6. (a) Each year a fee is imposed on a facility that must
submit an emergency and hazardous chemical inventory form. The
amount of the fee is as follows:
(1) For a facility in which at least one million (1,000,000)
pounds of any hazardous chemical was present at one (1) time
during the year preceding the year in which the fee is imposed,
a fee of two hundred dollars ($200).
(2) For a facility in which, in the year preceding the year in
which the fee is imposed, one (1) or more hazardous chemicals
were present in amounts exceeding the threshold quantities
established under 42 U.S.C. 11022(b), but the total amount of
any hazardous chemical present did not at any one (1) time
equal or exceed one million (1,000,000) pounds, a fee of one
hundred dollars ($100).
(3) For a facility that contains underground storage tanks (as
defined in IC 13-11-2-241) and was subject to the reporting
requirement in 42 U.S.C. 6991a(a), but in which, in the year
preceding the year in which the fee is imposed, no hazardous
chemicals were present in amounts exceeding the threshold
quantities established under 42 U.S.C. 11022(b), (other than
substances stored in underground storage tanks that must be
reported under 42 U.S.C. 6991a(a)), a fee of fifty dollars ($50).
(b) A facility subject to the fee imposed by this section shall file
annual returns with the department of state revenue in a manner and
at a time provided by the department of state revenue.

As added by P.L.70-1988, SEC.1. Amended by P.L.61-1990, SEC.3;
P.L.1-1996, SEC.54.

Last modified: May 28, 2006