1. SECTIONS 106, 107(A), 122(G), AND 122(H)(1) OF THE COM- PREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIA- BILITY ACT ( CERCLA ), AS AMENDED, 42 U.S.C. SECTIONS 9606, 9607(A), 122(G), AND 9622(H)(1). 2. MARCOA OF OITA SUPERFUND SITE LA STATE HIGHWAY 370 IOTA, ACADIA PARISH, LOUISIANA 3. THE MARCO OF IOTA SITE IS LOCATED APPROXIMATELY 1 MILE EAST OF THE TOWN OF IOTA, ACADIA PARISH, LA. FROM APPROX- IMATELY 1990 TO 1992, THE FACILITY WAS OPERATED AS AN UN- PERMITTED HAZARDOUS WASTE TREATMENT, STORAGE AND DISPOSAL FACILITY. APPROXIMATELY 1,450 DRUMS AND CONTAINERS, 17 TANKS, 4 SEMI-TRAILERS, AND AN UNDETERMINED NUMBER OF SAMPLE BOTTLES CONTAINING NUMEROUS HAZARDOUS SUBSTANCES, INCLUDING ACIDS, ARSENIC, WHITE PHOSPHORUS, FLAMMABLE LI- QUIDS, FLAMMABLE GASES, AND CORROSIVES WERE LOCATED ON THE SITE WHEN THE REGION INITIATED THE RESPONSE ACTIONS FOR WHICH IT IS SEEKING TO RECOVER COSTS. THE LA. STATE POLICE, IN CONJUNCTION WITH THE LA. DEPT. OF ENVIRONMENT- AL QUALITY (LDEQ), OBTAINED A SEARCH WARRANT, WHICH RE- SULTED IN THE SHUTTING DOWN OF THE MARCO OF IOTA FACILITY IN FEB. 1992. THE STATE POLICE THEN INITIATED AN ACTIVE CRIMINAL INVESTIGATION WITH RESPECT TO THE OPERATION. THE SITE OWNERS/OPERATORS INDICATED THAT THEY WERE FINAN- CIALLY UNABLE TO CONDUCT A REMOVA