La. Stat. tit. 30 § 2244
Current with operative changes from the 2024 Third Special Legislative Session
The one time tax levied in this Chapter shall be collectible from and shall be paid by the generators or disposers who have contributed to the hazardous waste content of land in Louisiana to the extent of their contribution to such hazardous waste content as determined in this Chapter.
La. R.S. § 30:2244