CHAPTER 22. STATE SOLID WASTE MANAGEMENT FEES; STATE SOLID WASTE MANAGEMENT FUND
IC 13-20-22
Chapter 22. State Solid Waste Management Fees; State Solid
Waste Management Fund
IC 13-20-22-1
Fee schedule; rules; deposit into funds; credit against subsequent
fee
Sec. 1. (a) Unless the legislative body of a county having a
consolidated city elects by ordinance to participate in the rules,
ordinances, and governmental structures enacted or created under
this chapter, the collection of fees on the disposal of solid waste in
a final disposal facility located in that county are exempt until
December 2, 2008, from regulation or control under this chapter.
(b) A fee is imposed on the disposal or incineration of solid waste
in a final disposal facility in Indiana. Except as provided in section
14 of this chapter, the amount of the fee is as follows:
(1) For solid waste generated in Indiana and delivered to a final
disposal facility in a motor vehicle having a registered gross
vehicle weight greater than nine thousand (9,000) pounds, fifty
cents ($0.50) a ton.
(2) For solid waste generated outside Indiana and delivered to
a final disposal facility in a motor vehicle having a registered
gross vehicle weight greater than nine thousand (9,000) pounds:
(A) fifty cents ($0.50) a ton; and
(B) if the solid waste management board has adopted rules
under subsection (c), an additional amount imposed under
the rules.
(3) For solid waste generated in Indiana or outside Indiana and
delivered to a final disposal facility in:
(A) a motor vehicle having a registered gross vehicle weight
of not more than nine thousand (9,000) pounds; or
(B) a passenger motor vehicle (as defined in IC 9-13-2-123);
fifty cents ($0.50) for each load delivered by the motor vehicle.
(c) The solid waste management board may adopt rules to
establish and impose a fee on the disposal or incineration of solid
waste that is:
(1) generated outside Indiana; and
(2) disposed of or incinerated in a final disposal facility in
Indiana.
If rules are adopted under this subsection, the fee shall be set at an
amount necessary to offset the costs incurred by the state or a county,
municipality, or township that can be attributed to the importation of
the solid waste into Indiana and the presence of the solid waste in
Indiana.
(d) Revenue from fees collected under subsection (b)(1) and
(b)(2)(A) shall be deposited in the state solid waste management
fund established by section 2 of this chapter. Revenue from fees
collected under subsection (b)(2)(B) shall be deposited in the
hazardous substances response trust fund established by
IC 13-25-4-1, except that any part of the revenue that the board finds
is necessary to offset costs incurred by counties, municipalities, and
townships shall be distributed to solid waste management districts
pro rata on the basis of the district's population.
(e) If solid waste has been subject to a fee under this section, the
total amount of the fee paid shall be credited against any other fee to
which the solid waste may later be subject under this section.
(f) A fee may not be imposed upon material used as alternate daily
cover pursuant to a permit issued by the department under 329 IAC
10-20-13.
As added by P.L.1-1996, SEC.10. Amended by P.L.45-1997, SEC.8;
P.L.2-1998, SEC.49; P.L.131-2006, SEC.10.
IC 13-20-22-2
Establishment of solid waste management fund; purpose;
administration of fund; sources; investments
Sec. 2. (a) The state solid waste management fund is established
to provide money for the following:
(1) Programs that provide grants and loans that provide
education and promote the following:
(A) Recycling and the use of recycled materials.
(B) Waste reduction.
(C) Management of yard waste.
(2) Providing grants to implement household hazardous waste
source reduction or recycling projects.
(3) Providing grants for household hazardous waste and
conditionally exempting small quantity generator waste
collection, recycling, or disposal projects under IC 13-20-20.
(4) Payments by the department under IC 13-20-17.7-6.
(b) The expenses of administering the fund shall be paid from
money in the fund.
(c) The sources of money for the fund are the following:
(1) All fees deposited into the fund under section 12(2) of this
chapter.
(2) Accrued interest and other investment earnings of the fund.
(3) Appropriations made by the general assembly.
(4) Gifts and donations from any person to the fund.
(5) Civil penalties imposed under IC 13-30-4 for violations of
IC 13-20-17.7 and proceeds received following a criminal
conviction in connection with a violation of IC 13-20-17.7.
(6) Subject to subsection (f), assets assigned and other
contributions made by persons.
(7) Transfers from the Indiana recycling promotion and
assistance fund under IC 4-23-5.5-14(i).
(8) Money credited to the fund from the environmental
management special fund under IC 13-14-12-1(c).
(d) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested.
(e) Money in the fund at the end of a state fiscal year does not
revert to the state general fund.
(f) Money in the fund resulting from assets assigned and other
contributions made under subsection (c)(6) may be used only by the
department of environmental management to make payments under
IC 13-20-17.7-6.
As added by P.L.1-1996, SEC.10. Amended by P.L.45-1997, SEC.9;
P.L.237-1999, SEC.9; P.L.170-2006, SEC.16; P.L.137-2007,
SEC.21.
IC 13-20-22-2.1
Policy on awarding of grants
Sec. 2.1. (a) The department shall adopt and make available a
policy concerning the award of grants under section 2 of this chapter.
(b) The policy must include the following considerations:
(1) No private sector services will be displaced if an equipment
grant is awarded.
(2) The economic need of the district must be a consideration
in awarding a grant.
As added by P.L.45-1997, SEC.10.
IC 13-20-22-3
Appropriation of money; approval of expenditures
Sec. 3. (a) There is annually appropriated to the fund, for the
purposes set forth in section 2(a) of this chapter, the amount of
money deposited in the fund from the sources set forth in section 2(c)
of this chapter.
(b) The governor and the budget agency must approve
expenditures from the fund under section 2(a) of this chapter.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-4
Registration of final disposal facility responsible for collecting fees;
form
Sec. 4. An owner or operator of a final disposal facility
responsible for collecting the fees imposed under section 1 of this
chapter shall register with the department of state revenue. To
register with the department of state revenue, the owner or operator
must do the following:
(1) Pay a registration fee of twenty-five dollars ($25).
(2) File a verified registration form containing the following:
(A) The registrant's name and address.
(B) The name and address of each final disposal facility
owned or operated by the registrant.
(C) Any additional information that the department of state
revenue reasonably requires.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-5
Surety bond
Sec. 5. (a) The department of state revenue may require a
registrant under section 4 of this chapter to file a surety bond:
(1) in an amount determined by the department of state revenue
of:
(A) not less than two thousand dollars ($2,000); and
(B) not more than three (3) months tax liability for the
registrant as estimated by the department of state revenue;
and
(2) conditioned upon:
(A) the keeping of records; and
(B) the making of full and complete reports and payments;
as required by this chapter.
(b) If the registrant files a bond, the bond must:
(1) be with a surety company or financial institution approved
by the department of state revenue; and
(2) name:
(A) the registrant as the principal; and
(B) the state as the obligee.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-6
Current financial statement
Sec. 6. (a) The department of state revenue may require a
registrant under section 4 of this chapter to furnish a current financial
statement with the registration form.
(b) After registration, the department of state revenue may require
a registrant to periodically furnish a current financial statement. If
the registrant's financial condition warrants an increase in the surety
bond, the department of state revenue may require the registrant to
furnish an increased bond.
(c) The department of state revenue may require an audited
financial statement under this section.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-7
Registration card; issuance; display
Sec. 7. The department of state revenue shall issue a registration
card to each registrant under section 4 of this chapter who complies
with this chapter. The registration card shall be prominently
displayed at each place in Indiana where the registrant is engaged in
business as an owner or operator of a final disposal facility.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-8
Release of surety; new bond; cancellation of registration for failure
to submit bond
Sec. 8. (a) Sixty (60) days after making a written request for
release to the department of state revenue, the surety of a bond
furnished by a registrant under section 5 of this chapter is released
from any liability to the state accruing on the bond after the sixty
(60) day period. The release does not affect any liability accruing
before the expiration of the sixty (60) day period.
(b) The department of state revenue shall promptly notify the
registrant furnishing the bond that a release has been requested. The
registrant must:
(1) obtain a new bond that meets the requirements of section 5
of this chapter; and
(2) file with the department of state revenue a new bond within
the sixty (60) day period.
(c) The department of state revenue shall cancel the registration
for failure to submit a new bond within the sixty (60) day period.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-9
Cancellation of registration
Sec. 9. (a) The department of state revenue may, after a hearing,
cancel a registration issued to an owner or operator of a final
disposal facility if the owner or operator does any of the following:
(1) Files a false monthly report of the information required by
this chapter.
(2) Fails or refuses to file a monthly report required by this
chapter.
(3) Fails or refuses to pay the full amount of the fee imposed by
this chapter on or before the due date established by section 11
of this chapter.
(4) Fails or refuses to comply with IC 6-8.1-5-4.
(5) Knowingly removes or alters a sign posted by the
department of state revenue under section 17 of this chapter.
(6) Fails or refuses to have on file a valid bond, as required by
section 5 or 8 of this chapter.
(7) Fails to honor a subpoena issued under IC 6-8.1-3-12.
(b) The department of state revenue shall notify the owner or
operator at least fifteen (15) days before the date set for the hearing
of the proposed cancellation. The notice must be sent by registered
mail to the last known address of the owner or operator. The owner
or operator may appear at the time and place given in the notice to
show cause why the registration should not be canceled.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-10
Voluntary cancellation of registration
Sec. 10. A person registered under this chapter may make a
written request to the department of state revenue to cancel the
person's registration. The department of state revenue may cancel the
registration sixty (60) days from the date of the written request if
before cancellation the person has:
(1) paid all fees, penalties, and interest accruing under this
chapter or IC 13-9.5-5 (before its repeal); and
(2) surrendered to the department of state revenue the:
(A) registration certificate issued under this chapter or
IC 13-9.5-5 (before its repeal); and
(B) any additional copies of the registration.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-11
Collection; compensation; time limit on remittance; reports
Sec. 11. (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 of state revenue.
(d) The owner or operator shall remit the remainder of the fees
that the owner or operator collects during a month to the department
of state revenue not later than ten (10) days after the last day of the
month in which the fees are collected.
(e) The owner or operator of a final disposal facility shall file
monthly reports with the department concerning the fees collected
under this section. The department shall adopt a form for these
reports. An owner or operator shall use the form in reporting to the
department.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-12
Deposits in funds
Sec. 12. Each month the department of state revenue shall deposit
the following:
(1) Not less than fifty percent (50%) of the revenue from the fee
imposed under section 1(b)(1) of this chapter into the Indiana
recycling promotion and assistance fund established in
IC 4-23-5.5-14.
(2) Not more than fifty percent (50%) of the revenue from the
fee imposed under section 1(b)(1) of this chapter into the fund.
(3) The revenue from the fee imposed under section 1(b)(2) of
this chapter into the hazardous substance response trust fund
established by IC 13-25-4-1.
As added by P.L.1-1996, SEC.10. Amended by P.L.45-1997, SEC.11;
P.L.2-1998, SEC.50; P.L.1-1999, SEC.39.
IC 13-20-22-13
Limitation on imposition of fee
Sec. 13. A fee may not be imposed by the state under section 1 of
this chapter on the disposal of solid waste by a person who:
(1) generated the solid waste; and
(2) disposed of the solid waste at a site that is:
(A) owned by the person; and
(B) limited, for purposes of the disposal of solid waste, to
use by that person for the disposal of solid waste generated
by that person.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-14
Contiguous governmental units; solid waste management
agreement; fee imposed
Sec. 14. If:
(1) the:
(A) county executive of the county; or
(B) board of directors of the district;
in which a final disposal facility is located has entered into an
agreement concerning solid waste management with a
governmental unit that is, or that is located within, a county that
is contiguous to Indiana but within another state; and
(2) the agreement provides for solid waste generated in that
governmental unit to be disposed of in the final disposal
facility;
the fee imposed under this chapter upon the disposal in the final
disposal facility of solid waste generated in that governmental unit
is the fee set forth in section 1(b)(1) of this chapter, not the fee set
forth in section 1(b)(2) of this chapter.
As added by P.L.1-1996, SEC.10. Amended by P.L.2-1998, SEC.51;
P.L.1-1999, SEC.40.
IC 13-20-22-15
Fee collection; determination of weight of solid waste
Sec. 15. (a) For purposes of the collection of the fees imposed
under section 1 of this chapter, the owner or operator of a final
disposal facility that:
(1) receives, on the average, less than two hundred (200) tons
of solid waste each day; and
(2) does not have a scale suitable for weighing the solid waste
received at the final disposal facility;
may determine the weight of the solid waste received by conversion
from the volume of the solid waste.
(b) The owner or operator shall apply the following conversion
factors:
(1) Three and three-tenths (3.3) cubic yards of compacted solid
waste equals one (1) ton of solid waste.
(2) Six (6) cubic yards of uncompacted solid waste equals one
(1) ton of solid waste.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-16
Fees not revenues of facility
Sec. 16. Fees prescribed by this chapter are not:
(1) revenues (as defined in IC 36-9-31-2) of a facility (as
defined in IC 36-9-31-2); or
(2) revenues under:
(A) IC 8-1.5;
(B) IC 13-21-3-13;
(C) IC 13-21-7 through IC 13-21-12;
(D) IC 13-21-14; or
(E) IC 36-9-30.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-17
Prohibition of further transactions involving solid waste disposal;
posting of sign; conditions
Sec. 17. (a) If any of the following conditions occur, the
department of state revenue may post a sign at a solid waste disposal
site that prohibits further transactions involving solid waste disposal
at the site:
(1) An owner or operator of a final disposal facility becomes
delinquent in payment of any amount due under this chapter.
(2) There is evidence that the revenue of an owner or operator
of a final disposal facility is in jeopardy.
(3) An owner or operator of a final disposal facility is operating
without the registration required by this chapter.
(4) An owner or operator of a final disposal facility is operating
without the bond required by this chapter.
(5) An owner or operator of a final disposal facility continues
to operate the final disposal facility after the registration of the
owner or operator has been canceled under this chapter.
(b) The department of state revenue may require that the sign
posted under this section must remain posted until the owner or
operator of the final disposal facility does all of the following:
(1) Files all reports and pays in full the fees and penalties
imposed by this chapter.
(2) Pays in full the interest and penalties imposed under
IC 6-8.1-10-1 and IC 6-8.1-10-2.1.
(3) Obtains the registration required by this chapter.
(4) Provides the bond required by this chapter.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-18
Election and exclusivity of remedies
Sec. 18. The remedies provided by this chapter are cumulative.
Action taken by the state may not be construed as an election to
pursue a remedy to the exclusion of other remedies.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-19
Failure to pay collected solid waste disposal or incineration fees;
offense
Sec. 19. A person who knowingly or intentionally fails to pay the
fee to the department of state revenue under section 11 of this
chapter commits a Class D felony.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-20
Defacement or removal of signs; offense; notice by owner or
operator
Sec. 20. (a) A person who, without authorization:
(1) removes;
(2) alters;
(3) defaces; or
(4) covers;
a sign posted by the department of state revenue under section 17 of
this chapter commits a Class B misdemeanor. However, the offense
is a Class D felony if the offense is committed with the intent to
evade the fee imposed by this chapter or to defraud the state.
(b) An owner or operator of a final disposal facility shall notify
the department of state revenue not later than two (2) days after
discovering that a sign posted by the department has been removed,
altered, defaced, or covered.
(c) An owner or operator of a final disposal facility who fails to
notify the department under subsection (b) commits a Class B
misdemeanor.
As added by P.L.1-1996, SEC.10.
IC 13-20-22-21
Criminal penalty for application misstatement
Sec. 21. A person who, with intent to defraud, knowingly or
intentionally makes a material misstatement in connection with an
application for a loan or grant from the fund commits a Class D
felony.
As added by P.L.137-2007, SEC.22.