KRS 138.820: Imposition of tax -- Rate -- Collection -- Monthly return.

(1) An excise tax of ten cents ($0.10) per pound is hereby levied and shall be paid by

the processor to the department upon all contaminated waste materials and all

radioactive waste material delivered in the Commonwealth of Kentucky for

processing, packaging, storage, disposal, burial or other disposition.

(2) Any person receiving contaminated waste materials or radioactive waste material or

both or any person having an interest or right of occupancy or use in real property or

improvements and any person ownin g, operating or maintaining a solid waste

disposal site or facility as defined in KRS 224.1 -010 upon or in which the same

shall be deposited for processing, packaging, storage, disposal, burial or other

disposition shall collect from the person delivering such material the tax imposed by

this section.

(3) Every processor shall file with the department, on forms prescribed by the

department, a monthly tax return. The return shall be made under penalty of perjury

and shall contain such information as the department may require.

(4) The monthly tax return shall be accompanied by remittance of the tax then due.