Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Annotations

AMNESTY

Interest

A feepayer paid facility fees late and was assessed interest, but did not pay it. SB 922's amnesty provision applies to the interest because the liability on which the interest was based would not have been due under SB 922 if it had not been paid. 6/5/95.

Standardized Permit Facilities

A feepayer paid facility fees for fiscal years 1986–1987, 1987–1988 and 1988–1989. Under the amnesty provisions for standardized permit facilities (Health and Safety Code sections 25205.2(I) and 25205.12(d)), the feepayer would not be liable for facility fees for those years if it had not paid. However, since the fees were paid, the feepayer is entitled to an exemption from the facility fee for three subsequent years, but not to a refund. If the amounts due for the three future years exceed the amounts previously paid, the feepayer would not be required to pay the difference. If the amounts due for the three future years are less than the amounts previously paid, no refund would be available. 2/10/94.

Transportable Treatment Units

Beginning January 1, 1994, section 25200.2(b) of the Health and Safety Code, as enacted by SB 922, allows transportable treatment units (TTU's) to pay the same fee as facilities operating under the permit-by-rule (PBR) system, even if the TTU held a hazardous waste facility permit. The exemption from the facility fee for TTU's is retroactive, unless the fees were paid or billed prior to September 1, 1992. 8/12/94.