---
urn: urn:us-la:rs:30:2242
citation: "R.S. 30:2242"
status: active
breadcrumb: "Title 30 › Subtitle II › Chapter 11"
acts_citations:
  - { year: 1984, number: 8, section: 1, effective_date: 1984-03-27, role: enactment }
  - { year: 1984, number: 108, section: 1, effective_date: 1984-06-15, role: amendment }
---

# Imposition

There is hereby levied a one time tax upon the hazardous waste content, as of July 1, 1984, of land in Louisiana, as determined in this Chapter.