La. Admin. Code tit. 61 § I-901
A. The terms used in this Chapter shall be defined as provided in R.S. 30:1054 and R.S. 30:1133, with R.S. 30:1133 governing in any case of conflict between them, unless another definition is specifically provided or a definition is specifically modified.
B. The words defined in R.S. 47:821(B) have the meaning ascribed to them in that Section unless the context clearly indicates otherwise.
Disposal-the discharge, deposit, injection, dumping, spilling, leaking, or placing of any hazardous waste as defined in this Chapter, into or on any land or water in a hazardous waste disposal facility within Louisiana in such a manner that the hazardous waste so disposed becomes part of the surrounding or underlying land. Storage in excess of 90 days shall be presumed to constitute disposal for purposes of collection of the tax but shall not subject those wastes stored in excess of 90 days to additional taxation when ultimately disposed.
a.Hazardous Waste Disposal Facility-any facility or location where any processing or deposition of hazardous waste occurs or is contained. This includes any location where waste is disposed in violation of law or the regulations of the Louisiana Department of Environmental Quality.
b.Hazardous Waste Treatment Facility-any facility or location where any method, technique, or process, including neutralization or incineration, designed to change the physical or chemical character or composition of any hazardous waste so as to neutralize such waste or so as to render such waste nonhazardous, safer for transport, amenable for recovery, amenable for storage, or reduced in volume. Such term includes any activity or processing designed to change the physical form or chemical composition of hazardous waste so as to render it nonhazardous; however, a "treatment facility" shall be treated in the same manner as a "disposal facility" if it receives hazardous waste from outside companies or stores the hazardous waste in excess of 90 days before the waste is treated to render it nonhazardous.
c. Storage-the containment of hazardous waste on a temporary basis in such a manner as not to constitute disposal of such hazardous waste. In order to comply with this definition, the waste in storage cannot become part of the surrounding or underlying land or water.
a. When the 1 percent inorganic solids limitation does not apply, the dry-weight conversion factor shall be 100 percent less the percentage of water content. For example, if the chemical analysis determines that the waste is 30 percent water, the dry-weight conversion factor is 100 percent - 30 percent = 70 percent and the taxable dry-weight of the waste is 70 percent of the total weight of the waste.
b. When the waste is to be disposed of by underground injection and the 1 percent inorganic solids limitation applies, the dry-weight conversion factor shall be 100 percent less the percentage of water content and less the percentage of inorganic solids in excess of 1 percent. For example, if the chemical analysis determines that the waste is 30 percent water and 5 percent inorganic solids, the dry-weight conversion factor is 100 percent less the 30 percent water content and less the 4 percent by which the percentage of inorganic solids exceeds 1 percent, or (100 percent - 30 percent) - 4 percent = 66 percent. In this example the taxable dry-weight would be 66 percent of the total weight of the waste.
c. Any method which has received prior approval from the Department of Environmental Quality may be used to determine the dry-weight of the hazardous waste.
Hazardous Waste-a substance identified or listed as a hazardous waste in the Louisiana Hazardous Waste Regulations of the Department of Environmental Quality in effect on July 1, 1984, except that the term hazardous waste shall not include special waste as defined in R.S. 47:821. The regulations of the Department of Environmental Quality in effect on July 1, 1984, provide that to be a hazardous waste, a substance must first be a "waste" and define waste to be "any material for which no use or reuse is intended and which is to be discarded." Any substance for which the generator has further use is not considered a waste or hazardous waste. Examples of further use include use as a feed stream to processes from which usable substances are extracted, use as a fuel-producing energy, and sale of the substance.
La. Admin. Code tit. 61, § I-901