State fees on hazardous waste disposed of in Alabama are based on the toxicity of the waste received for disposal. The fee is paid to the Alabama Department of Revenue by filing a monthly report that is due by the thirtieth of the month for the previous month’s activity through My Alabama Taxes.
For information on the tax law, read Hazardous Waste or Substances Disposal: Title 22, Subtitle 1, Chapter 30B and the Alabama Taxpayer’s Bill of Rights and Uniform Procedures: Title 40, Chapter 2A.
Additional fees are also collected by the county in which the hazardous waste commercial site is located.
|Tax Type||Tax Rate||Code of Alabama Section|
|Hazardous waste listed under Section 3001 of the RCRA of 1976 as amended and “PCB” waste||$5.50/ton||22-30B-2|
|All other waste||$5.50/ton||22-30B-2|
Note: Sumter County also levies $2.00 per drum or $5.00 per ton on waste disposed of at the Emelle disposal facility. Contact the Alabama Department of Environmental Management (ADEM) concerning any additional fees which they might collect regarding the disposition of hazardous waste.