Current through 2024 Act No. 225.
Section 44-96-200 - White goods(A) Not later than eighteen months after this chapter is effective, the department shall promulgate regulations governing the proper management or disposal, or both, of white goods requiring a person selling or offering white goods for sale at retail in this State to post written notice at his place of business informing the purchaser of the proper method of disposal of used white goods. Persons dealing with the disposal of white goods are encouraged to reclaim freon from white goods containing freon before recycling or disposal.(B) Three years after this chapter is effective, no person shall knowingly include white goods with other municipal solid waste that is intended for collection or disposal at a municipal solid waste landfill.(C) Three years after this chapter is effective, no owner or operator of a municipal solid waste landfill shall knowingly accept white goods for disposal at such landfill.(D) Notwithstanding any other provision of law, any person violating the provisions of subsections (B) and (C) of this section shall be subject to a fine not to exceed two hundred dollars. This provision may be enforced by a state, county, or municipal law enforcement official, or by the department. Each white good improperly disposed of shall constitute a separate violation.(E) For sales made on or after November 1, 1991, there is imposed a fee of two dollars for each white good delivered by wholesalers to licensed retail merchants, jobbers, dealers, or other wholesalers for resale in this State. Retail merchants, jobbers, dealers, or other wholesalers receiving new white goods from unlicensed wholesalers shall be responsible for the fee imposed by this section. The wholesaler or retailer is to remit the fee to the Department of Revenue on a monthly basis. The Department of Revenue shall administer, collect, and enforce the white good disposal fee in the same manner that the sales and use taxes are collected pursuant to Chapter 36 of Title 12. However, taxpayers are not required to make payments under Section 12-36-2600. In lieu of the discount allowed pursuant to Section 12-36-2610, the taxpayer may retain three percent of the total fees collected as an administrative collection allowance. This allowance applies whether or not the return is timely filed. The department is required to deposit all fees collected to the credit of the State Treasurer. The State Treasurer is required to establish a separate and distinct account from the state general fund. The State Treasurer shall credit the white good disposal fee to the Solid Waste Management Trust Fund.1993 Act No. 181, Section 1158; 1991 Act No. 63, Section 1.