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 hazardous
waste in a disposal facility in Indiana. Except as provided in
subsection (b) the amount of tax for each ton of taxable hazardous
waste that is disposed of in a disposal facility is $11.50 per ton. If a
taxable hazardous waste is mixed with or dissolved or suspended in
water or another liquid at the time of its disposal, the entire mixture,
solution, or suspension disposed of is taxable hazardous waste for
purposes of assessing the tax. However, the maximum liability of a
taxpayer for the disposal of taxable hazardous wastes by
underground injection during a calendar year shall be twenty-five
thousand dollars ($25,000). The operator of the disposal facility in
which taxable hazardous waste is disposed of shall be liable for the
tax imposed by this chapter. The tax imposed by this chapter does
not apply to the treatment or storage of taxable hazardous waste in
a disposal facility.
(b) The amount of tax for each ton of taxable hazardous waste that
is generated outside of Indiana and disposed of in a disposal facility
in 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-state
hazardous waste by the state from which the taxable hazardous
waste originated.
(c) The tax imposed under this section shall be based on the total
tonnage of taxable hazardous waste disposed of at a disposal facility.
(d) A person subject to the levy imposed by this section shall pay
the tax quarterly and file quarterly returns with the department in the
manner and at the times prescribed by the department.
(e) The tax established by this chapter is a listed tax under
IC 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.
Last modified: May 28, 2006