Section 22-30B-3 – Deposit and Use of Proceeds.
Section 22-30B-3 Deposit and use of proceeds. The proceeds from the fee herein levied, less the Department of Revenue’s actual cost for administration and collection, not to exceed 10 percent, shall be deposited into the General Budgetary Fund of the State to be used for general operations unless provided otherwise in this chapter. (Acts 1988, […]
Section 22-30B-20 – Fee to Be Deposited in Alabama Hazardous Substance Cleanup Fund.
Section 22-30B-20 Fee to be deposited in Alabama Hazardous Substance Cleanup Fund. In addition to all other fees levied herein, there is also hereby levied a fee to be paid by the operators of each commercial site for the disposal of hazardous waste or hazardous substances in the amount of $1.00 per ton on all […]
Section 22-30B-4 – Appropriation and Use of Funds.
Section 22-30B-4 Appropriation and use of funds. Funds guaranteed to any county as set forth in Section 22-30B-2.1 shall be appropriated and expended for such purposes as provided by local act. (Acts 1988, 1st Ex. Sess., No. 88-872, p. 392, §4; Acts 1992, 2nd Ex. Sess., No. 92-658, p. 32, §6; Act 2013-174, p. 325, […]
Section 22-30B-4.1 – Levy of Local Fees.
Section 22-30B-4.1 Levy of local fees. Nothing in this title or any other law shall prevent any local law levying an additional fee to be paid by the operators of commercial sites for the disposal of hazardous waste or hazardous substances. (Acts 1990, No. 90-326, p. 448, §9; Act 2013-174, p. 325, §1; Act 2015-315, […]
Section 22-30B-5 – Time for Payment of Fees; Penalty for Failure to Timely Pay Fees; Interest.
Section 22-30B-5 Time for payment of fees; penalty for failure to timely pay fees; interest. All state fees levied under this chapter shall be paid to the State Department of Revenue no later than the thirtieth day of the month next following receipt of such hazardous waste or hazardous substance for disposal. Any person, firm […]
Section 22-30B-6 – Penalty for Failure to Submit Monthly Reports.
Section 22-30B-6 Penalty for failure to submit monthly reports. If no fee as defined herein is due from any operator covered by the provisions of this chapter, the operator nevertheless shall be required to submit the monthly reports as required herein; failure to submit such monthly reports may result in the assessment of a penalty […]
Section 22-30B-7 – Penalty for False or Fraudulent Reports.
Section 22-30B-7 Penalty for false or fraudulent reports. Any operator covered by the provisions of this chapter who willfully renders a false or fraudulent report, shall be assessed by the Department of Revenue a penalty of 50 percent of the total amount of the fees due. (Acts 1988, 1st Ex. Sess., No. 88-872, p. 392, […]
Section 22-30B-9 – Lien.
Section 22-30B-9 Lien. The fee, together with interest and penalties imposed by this chapter, shall be a lien upon the property of the operator which is subject to the provisions of this chapter, and the provisions of the revenue laws of the State of Alabama applying to liens shall apply fully to the fees herein […]
Section 22-30B-10 – Monthly Report to Be Sworn; Perjury in Making Report.
Section 22-30B-10 Monthly report to be sworn; perjury in making report. The monthly report herein required shall be sworn to before some officer authorized to administer oaths, and any false or fraudulent statement to a material fact made with an intent to defraud shall constitute perjury, and upon conviction thereof the person so convicted shall […]
Section 22-30B-11 – Record of Hazardous Waste or Hazardous Substances Received for Disposal; Maintenance of Records; Penalties.
Section 22-30B-11 Record of hazardous waste or hazardous substances received for disposal; maintenance of records; penalties. Any operator of a commercial site for the disposal of hazardous waste or hazardous substances shall maintain written records of all such waste or substances received for disposal at the site and all waste or substances disposed of at […]