Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Hazardous Substances Tax Annotations

Annotations Deleted

Annotation Heading/TitleEdition
Activity Fee and Oversight Fee—Statute of Limitations 11/07/94 2003–1
Aqueous Waste 12/13/91 2003–1
Arbitration Agreement 12/06/94 2003–1
Board Cannot Issue Variance 9/30/91 2003–1
Cancellation of Interim Status Document (ISD) Followed by Reinstatement 3/21/94 2003–1
Certification that Material is Hazardous 12/10/91 2003–1
Cessation of Operations Does Not End Liability for Fees 9/27/91 2003–1
Cessation of Operations May Justify a Reduction of Fees During the Closure Period 6/11/92 2003–1
Change from Fiscal Year to Calendar Year 7/21/92 2003–1
Change from Storage Facility Operation to Generator Status 2/04/92 2003–1
Cost Effectiveness of Oversight Does Not Affect Fees 3/15/94 2003–1
Discontinuance of Storage Prior to 1994 5/09/95 2003–1
Disposal Fees 12/09/92 2003–1
Disposal Fee Liability on Non-Generator 3/30/95 2003–1
Effective Date for Application Fees 8/23/90 2003–1
Exemption from Standardized Permit Fee for Prior Fees Paid 7/05/95 2003–1
Facilities that Cease Operations and Are Certified Closed in 1993 2/03/95 2003–1
Facility Fee Offset Against Generator Fee Liability 5/22/95 2003–1
Facility Operators May Also Be Liable for Generator Fee Surcharge 1/16/91 2003–1
Failure to Carry Out Closure Plan 9/21/93 2003–1
Federal Environmental Protection Agency (EPA) Orders 3/18/91 2003–1
Fee Paid to City 4/08/92 2003–1
Government Agency—County Airport Cleanup 6/16/92 M99–1
Hazardous Classification Made by Transporter 3/18/94 2003–1
Hazardous Waste Manifest Establishes that Material is Hazardous 10/26/92 2003–1
Imported non-RCA Waste 2/02/96 2003–1
Imported Waste 2/22/94 2003–1
Incorrect Classification 8/23/94 2003–1
Interest and Penalties—Standardized Permit Facilities 4/26/95 2003–1
Lessee and Lessor 3/13/92A 2010–1
Limited Liability Companies 8/13/97 2010–1
Mining Waste 12/18/91 2003–1
Notice of Levy 6/17/96 2003–1
Offsets After Enactment of SB 922 4/26/95 2003–1
Offset with Outlawed Periods 3/29/96 2003–1
Offshore Generation of Waste 1/12/94 2003–1
Operation Not in Accord with Permit 7/02/93 2003–1
Out-of-State Disposal of Non-RCRA Waste 7/23/93 2003–1
Oversight Fee Limitation Period 11/07/94 2003–1
Partial Fiscal Year Operation 3/21/94 2003–1
Prior Cleanup Order or Agreement Unnecessary 10/28/93 2003–1
Quantity of Waste 9/07/93 2003–1
Recipient of Material Shipped on Hazardous Waste Manifests 2/24/95 2003–1
Retroactivity of Section 25205.1(o) of the Health and Safety Code 3/21/94 2003–1
SB 922—Billings and Refunds 1/13/94 2003–1
SB 922—Claims for Refund 3/19/94 2003–1
SB 922—Local Generator Fees 1/13/94 2003–1
SB 922—Timeliness of Claims for Refund 9/12/95 2003–1
Size of Facility Based on Total Amount of Waste Treated 4/05/94 2003–1
Staff Recommendation 1/05/94 2003–1
Standardized Permit Facilities 2/10/94 2003–1
State v. Federal Jurisdiction 4/12/94 2003–1
Statute of Limitations—Activity Fee and Oversight Fee 11/07/94 2003–1
Storage of Hazardous Waste Generated by a Former Owner 2/11/92 2003–1
Tiered Permitting Notification Fee Not Covered by Amnesty Provisions of SB 922 11/01/94 2003–1
Tiered Permitting and Standardized Permits 2003–1
Transfer Stations 10/12/94 2003–1
Transportable Treatment Units (TTU) 8/12/94 2003–1
Transportable Treatment Units (TTU's) 10/23/90 2003–1
Used Oil Recycling 5/30/89 2003–1
Used Oil—Retroactivity of Exemption for Used Oil 2/11/93 2003–1
Voluntary Payments 1/09/95 2003–1
Waste Generated Only in First Six Months of 1988 3/27/91 2003–1