{
  "urn": "urn:us-la:rs:47:825",
  "title_number": "47",
  "section_number": "825",
  "citation": "R.S. 47:825",
  "heading": "Direct payment by generator",
  "text": "The tax levied in this Chapter shall be collectible from and shall be paid by the generator of the hazardous waste directly to the secretary of the Department of Revenue if the generator disposes of his own hazardous waste on or at his own disposal site.",
  "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": 1984,
      "act_number": 8,
      "section": 3,
      "effective_date": "1984-07-01",
      "effective_date_raw": "July 1, 1984",
      "role": "enactment"
    },
    {
      "act_year": 1997,
      "act_number": 658,
      "section": 2,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2. {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102585",
  "website_law_id": 102585,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:a4e3a8b26615323d0b3600f115cc1475597239892e8e50191368367ec23ad6b6",
  "schema_version": "1.0.0"
}