Page:United States Statutes at Large Volume 94 Part 3.djvu/160

 94 STAT. 2804 26 USC 4681.

PUBLIC LAW 96-510—DEC. 11, 1980

"SEC. 4681. IMPOSITION OF TAX.

"(a) GENERAL RULE.—There is hereby imposed a tax on the receipt of hazardous waste at a qualified hazardous waste disposal facility. "(b) AMOUNT OF TAX.—The amount of the tax imposed by subsec-

tion (a) shall be equal to $2.13 per dry weight ton of hazardous waste. 26 USC 4682.

42 USC 6921.

42 USC 6922,

"SEC. 4682. DEFINITIONS AND SPECIAL RULES.

"(a) DEFINITIONS.—For purposes of this subchapter— "(1) HAZARDOUS WASTE.—The term 'hazardous waste' means any waste— "(A) having the characteristics identified under section 3001 of the Solid Waste Disposal Act, as in effect on the date of the enactment of this Act (other than waste the regulation of which under such Act has been suspended by Act of Congress on that date), or "(B) subject to the reporting or recordkeeping requirements of sections 3002 and 3004 of such Act, as so in effect. "(2) QUALIFIED HAZARDOUS WASTE DISPOSAL PACIUTY.—The

42 USC 6925.

term 'qualified hazardous waste disposal facility' means any facility which has received a permit or is accorded interim status under section 3005 of the Solid Waste Disposal Act. "(b) TAX IMPOSED ON OWNER OR OPERATOR.—The tax imposed by

section 4681 shall be imposed on the owner or operator of the qualified hazardous waste disposal facility. "(c) TAX NOT TO APPLY TO CERTAIN WASTES.—The tax imposed by

section 4681 shall not apply to any hsizardous waste which will not remain at the qualified hazardous waste disposal facility after the facility is closed. "(d) APPLICABILITY OF SECTION.—The tax imposed by section 4681

shall apply to the receipt of hazardous waste after September 30, 1983, except that if, as of September 30 of any subsequent calendar year, the unobligated balance of the Post-closure Liability Trust Fund exceeds $200,000,000, no teix shall be imposed under such section during the following calendar year.". (b) CONFORMING AMENDMENT.—The table of subchapters for chapter 38 is amended by adding a t the end thereof the following new item: "SUBCHAPTER C—Tax on Hazardous Wastes.". 42 USC 9641.

SEC. 232. POST-CLOSURE LIABILITY TRUST FUND.

(a) CREATION OF TRUST FUND.—There is established in the Treasury of the United States a trust fund to be known as the "Post-closure Liability Trust Fund", consisting of such amounts as may be appropriated, credited, or transferred to such Trust Fund. (b) EXPENDITURES FROM POST-CLOSURE LIABILITY TRUST FUND.—

Amounts in the Post-closure Liability Trust Fund shall be available only for the purposes described in sections 107(k) and lll(j) of this Act (as in effect on the date of the enactment of this Act). (c) ADMINISTRATIVE PROVISIONS.—The provisions of sections 222 and 223 of this Act shall apply with respect to the Trust Fund established under this section, except that the amount of any repayable advances outstanding at any one time shall not exceed $200,000,000.

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