§ 13-20-22-11 — Collection of state solid waste management fees; quarterly remittance to the department with report

Indiana § 13-20-22-11

• Jurisdiction: Indiana
• Art. 20: SOLID WASTE MANAGEMENT
• Ch. 22: State Solid Waste Management Fees; State Solid Waste

Text

(a) The owner or operator of a final
disposal facility is responsible for collecting the fees imposed under
section 1 of this chapter from persons delivering solid waste to that
facility.
(b) Each owner or operator may:
(1) deduct from the fees an amount equal to one percent (1%) of
the fees collected; and
(2) retain this amount as compensation for collecting and
remitting the fees;
if the fees collected and the reports required under subsection (e) are
timely remitted and filed.
(c) If:
(1) the fees collected are remitted; or
(2) the required report is filed;
after the due date, the owner or operator shall remit all fees collected
to the department.
(d) The owner or operator shall remit the remainder of the fees that
the owner or operator collects during a quarter to the department at the
same time that reports are required to be filed under subsection (e).
(e) The owner or operator of a final disposal facility shall file
quarterly reports with the department concerning the fees collected
under this section:
(1) on or before the fifteenth day of January, concerning the fees
collected during the preceding quarter consisting of the months of
October through December;
(2) on or before the fifteenth day of April, concerning the fees
collected during the preceding quarter consisting of the months of
January through March;
(3) on or before the fifteenth day of July, concerning the fees
collected during the preceding quarter consisting of the months of
April through June; and
(4) on or before the fifteenth day of October, concerning the fees
collected during the preceding quarter consisting of the months of
July through September.
An owner or operator shall submit the quarterly reports on forms
provided by the department.
[Pre-1996 Recodification Citation: 13-9.5-5-4(a), (b),
(c).]

Legislative History

As added by P.L.1-1996, SEC.10. Amended by P.L.220-2014, SEC.17; P.L.147-2015, SEC.14.