2006 Alabama Code - Section 22-30B-2.4 — Restrictions on disposal of hazardous waste; exceptions.

(a) In addition to all other fees levied and collected prior to September 30, 1992, there is hereby levied a fee to be paid by the operators of each commercial site for the disposal of hazardous waste or hazardous substances in the amount of $72 per ton for certain waste or substances disposed of at such site.

(b) The fee provided by subsection (a) shall apply to all waste and substances which were generated inside of Alabama and disposed of at a commercial site for the disposal of hazardous waste or hazardous substances in Alabama effective from July 15, 1990, to April 30, 1992.

The fee provided for by subsection (a) shall be paid to the Department of Revenue at the next applicable monthly reporting and remittance date following adoption of this section.

(c) Beginning on September 30, 1992, there is hereby levied fees on waste received for disposal to be paid by the operators of each commercial site for the disposal of hazardous waste or hazardous substances as follows:

(1) A base fee of $41.60 per ton on all hazardous waste that is identified or listed under Section 3001 of the Resource Conservation and Recovery Act of 1976 as amended, ("RCRA") and on polychlorinated biphenyl ("PCB") wastes received for disposal which is required to be disposed of in a chemical waste landfill approved under the Federal Toxic Substance Control Act ("TSCA").

(2) In addition to the base fee imposed in subdivision (1), a fee of $62 per ton on acute hazardous waste listed in 40 CFR 261.33(e) and having an EPA Hazardous Waste Number designation beginning with the letter "P", except residuals from incineration of such waste.

(3) In addition to the base fee imposed in subdivision (1), a fee of $25 per ton on toxic hazardous waste listed in 40 CFR 261.33(f) and having an EPA Hazardous Waste Number designation beginning with the letter "U", except residuals from incineration of such waste.

(4) A fee of $11.60 per ton on all other waste not referenced in these subdivisions (c)(1) through (3) at a commercial site for the disposal of hazardous waste and hazardous substances.

Beginning on August 31, 1993, any hazardous waste or hazardous substance collected or removed from within the State of Alabama by any governmental entity or agency or any party performing those collection or removal activities pursuant to a contract with any governmental entity or agency, and any hazardous waste or hazardous substances collected or removed during an amnesty program authorized by the Alabama Department of Environmental Management, shall be exempt from the payment of the fees levied by this subsection. Provided, however, nothing in this subsection shall exempt the payment of fees levied on any hazardous waste or hazardous substances collected or removed from any site or location which is listed on the federal National Priorities List of Superfund sites.

(d) Fees assessed herein against the operators of commercial sites for the disposal of hazardous waste or hazardous substances shall not be applied until after October 1, 1992, to waste disposed of at such sites by secondary lead smelters to the extent that said fees exceed the fees in effect on April 17, 1990; provided, however, that any business or industry which is exempt from the payment of any fees or taxes levied by this section that fails to develop and implement the technology to eliminate the generation of hazardous wastes and substances by October 1, 1992, shall pay to the General Fund of the State of Alabama an amount equal to the additional fees and taxes levied by the provisions of this section that would have been due and payable at that time by the provisions of this section. Provided, further, that in order for any taxpayer to qualify for such exemption, a petition on a form provided by the Department of Revenue must be submitted to the Department of Revenue not later than September 30, 1991. Said petition shall provide that the exempted taxpayer acknowledge awareness of the provisions of this section.

(Acts 1988, 1st Ex. Sess., No. 88-872, p. 392, §2; Acts 1989, No. 89-786, §1; Acts 1989, No. 89-787, p. 1571, §1; Acts 1990, No. 90-326, §3; Acts 1991, No. 91-633, p. 1190, §1; Acts 1992, 2nd Ex. Sess., No. 92-658, p. 32, §1; Acts 1993, 1st Ex. Sess., No. 93-906, p. 202, §1.)