Louisiana § RS 47:822 - Imposition of tax
Full text of Louisiana Louisiana Civil Code § RS 47:822 — Imposition of tax, with citation guidance and answers to common questions.
§ RS 47:822. Imposition of tax
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.
Acts 1990, No. 391, §1, eff. Aug. 1, 1990.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:822
What does Louisiana Civil Code § RS 47:822 cover?
Section RS 47:822 ("Imposition of tax") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:822?
A common citation format is "Louisiana Civil Code § RS 47:822" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:822 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.