Ind. Code § 13-20-21-9

Sec. 9. Solid waste disposal fees must be paid under section 6 of this chapter by all solid waste disposal facilities, including solid waste landfills, incinerators, and construction\demolition disposal facilities. The owner or operator of a solid waste disposal facility shall pay the solid waste disposal fees at the same time the owner or operator is required to submit quarterly reports to the department under IC 13-20-22-11(e).