Arkansas Code
Subchapter 5 - Remedial Action Trust Fund Act
§ 8-7-518. Fees on the generation of hazardous waste

(a) On or before April 1 of each year, the following persons shall report the total amount of such hazardous waste generated or accepted to the Director of the Division of Environmental Quality, except as provided in this section, on forms prescribed by the Division of Environmental Quality:
(1) Every person who generated hazardous waste in Arkansas during the preceding year; and
(2) Every person who accepted for treatment, storage, or disposal in Arkansas during the preceding year hazardous waste generated outside the state.

(b)
(1)
(A) Except as provided in this section, there is assessed a fee to be collected by the division upon every person who generated hazardous waste in Arkansas or who accepted hazardous waste generated outside of the state which was subsequently received for treatment, storage, or disposal in Arkansas based upon the combined total of such hazardous waste as is required to be reported pursuant to subsection (a) of this section.
(B) The fees shall be calculated and paid according to a schedule to be adopted by rule of the Arkansas Pollution Control and Ecology Commission, not to exceed a maximum of ten thousand dollars ($10,000) annually per facility.

(2)
(A) No person shall be required to pay fees based on the quantity of hazardous waste generated when such hazardous waste is managed in a totally enclosed treatment facility, an elementary neutralization unit, or a wastewater treatment unit, or when the hazardous waste is otherwise excluded by rule from inclusion in a facility's determination of its compliance status or category as a generator.
(B) Any person who has paid such fees for hazardous waste generated in 1997 or later years shall be entitled to a refund upon application for a refund.
(C) The division shall calculate the amount of fee refund due and provide the applicant with a copy of the calculation.
(D) The division shall promptly pay any refund due from the Hazardous Substance Remedial Action Trust Fund.

(c) On or before July 1 of each year, each person subject to subsection (a) of this section shall pay to the division the fee required by subsection (b) of this section.
(d) To the extent practicable, the division shall coordinate the reporting requirements of this section with the reporting requirements of the Arkansas Hazardous Waste Management Act of 1979, § 8-7-201 et seq., and the rules adopted under the Arkansas Hazardous Waste Management Act of 1979, § 8-7-201 et seq. The content of the reporting shall be consistent with federal reporting requirements pursuant to the Resource Conservation and Recovery Act of 1976, 42 U.S.C. § 6901 et seq., in all respects with the exception of frequency.
(e) The division shall prepare annually a statement of all revenues collected by the fees under this section, as well as all other revenues to the fund, and all expenditures from the fund and obligations of the fund and the current balance in the fund.