{
  "urn": "urn:us-la:rs:47:822",
  "title_number": "47",
  "section_number": "822",
  "citation": "R.S. 47:822",
  "heading": "Imposition of tax",
  "text": "There is hereby levied a tax upon the disposal of any hazardous waste and on hazardous waste stored for more than ninety days for the purpose of eventual incineration at sea. A disposer or generator who voluntarily removes hazardous waste from an inactive or abandoned site or who removes hazardous waste from a site as a result of a remediation or closure plan approved by the secretary of the Department of Environmental Quality shall not be subjected to imposition of this tax when the hazardous waste is disposed of or treated to render it less hazardous.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "7-A",
      "name": "TAXATION OF DISPOSAL AND STORAGE OF HAZARDOUS WASTE"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 7-A",
  "acts_citations": [
    {
      "act_year": 1990,
      "act_number": 391,
      "section": 1,
      "effective_date": "1990-08-01",
      "effective_date_raw": "Aug. 1, 1990",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1990, No. 391, §1, eff. Aug. 1, 1990.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102582",
  "website_law_id": 102582,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:b01af091c827751ad6d8875158602b0ddf322190c257337fd4d456696b74e2a5",
  "schema_version": "1.0.0"
}