2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:826 - Collection by disposer; liability of disposer

§826. Collection by disposer; liability of disposer

A. In cases not governed by R.S. 47:825, the tax shall be collected by the disposer from the generator of the hazardous waste at the time the disposer receives the hazardous waste. The disposer shall remit the tax to the secretary of the Department of Revenue. The disposer shall add the amount of the tax imposed by this Chapter to any fee, charge, or other price charged by the disposer to the generator, which tax shall be a debt from the generator to the disposer, until paid, and shall be recoverable at law in the same manner as other debts. Any disposer who neglects, fails, or refuses to collect or remit the tax herein provided shall be liable and pay the tax himself. However, the secretary of the Department of Revenue and Taxation shall have the authority to collect the tax from the generator if the disposer fails to collect the tax.

B. The disposer of the hazardous waste shall state and collect the tax separately from any other fee, charge, or other price charged to the generator and shall provide the generator with an invoice, manifest, or other document showing the amount of tax collected by the disposer from the generator. The disposer shall not advertise or hold out to the generator that he will relieve the generator from the payment of all or any part of the tax and the generator shall not be deemed to have paid the tax unless he receives a document from the disposer separately stating the amount of the tax that has been paid.

C. Repealed by Acts 1988, No. 252, §1, eff. July 1, 1988.

Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1988, No. 252, §1, eff. July 1, 1988; Acts 1997, No. 658, §2.