---
urn: urn:us-la:rs:47:824
citation: "R.S. 47:824"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 7-A"
acts_citations:
  - { year: 1984, number: 8, section: 3, effective_date: 1984-07-01, role: enactment }
---

# Amount due

The amount of tax shall be determined and shall be due at the time the hazardous waste is received at the disposal site or at the time of disposal, whichever occurs first.