LAC 61:I.909. Direct Payment by Generator

A. The tax imposed by R.S. 47:822 shall be collectible from and shall be paid by the generator of the hazardous waste directly to the secretary if the generator disposes of his own waste on or at his own disposal site. In addition, R.S. 47:826(A) provides that the secretary shall have the authority to collect the tax from the generator if the disposer fails to collect the tax; and in support of this, the generator is required to pay directly to the secretary any tax due not collected by a disposer.