La. Admin. Code tit. 61 § I-911

Current through Register Vol. 50, No. 8, August 20, 2024

Section I-911 - Collection by Disposer; Liability of Disposer

A.R.S. 47:826(A) provides that when the generator does not dispose of his own hazardous waste on or at his own disposal site, the disposer shall collect the tax from the generator at the time the disposer receives the hazardous waste and shall remit the tax so collected to the secretary.

B. The disposer is required by R.S. 47:826(B) to state and collect the tax separately from any other fee, charge, or other price charged to the generator, and is required to provide the generator with documentation of the amount of tax collected. 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. The tax charged by the disposer 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.

C. If the disposer neglects, fails, or refuses to collect or remit the tax, he shall be liable and shall pay the tax himself. However, the secretary shall have the authority to collect the tax from the generator if the disposer fails to collect the tax.

La. Admin. Code tit. 61, § I-911

Promulgated by the Department of Revenue and Taxation, Excise Taxes Section, LR 13:105 (February 1987).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:826.