1. (a) 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. (1) For solid waste generated in Indiana, fifty cents ($0.50) a ton.

   2. (2) For solid waste generated outside Indiana:

      1. (A) fifty cents ($0.50) a ton; and
      2. (B) if the board has adopted rules under subsection (b), an additional amount imposed under the rules.

2. (b) The board may adopt rules to establish and impose a fee on the disposal or incineration of solid waste that is:

   1. (1) generated outside Indiana; and

   2. (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.

3. (c) 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.

4. (d) A fee may not be imposed upon material used as alternate daily cover under a permit issued by the department or a rule adopted by the board.

   [Pre-1996 Recodification Citation: 13-9.5-5-1.]

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; P.L.220-2014, SEC.9; P.L.250-2019, SEC.31; P.L.135-2026, SEC.207.