RS 47:824 - Amount due The amount of tax shall be determined and shall be due at the time the hazardous waste is received at the disposal site or at the time of disposal, whichever occurs first. Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984. {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}Louisiana Legal Code