Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Hazardous Substances Tax Annotations

Oversight and Application Fees

Variance From Application Fees

The Department of Toxic Substances Control has the authority to grant variances from application fees. 11/13/90.

Withdrawal or Denial of Permit Application

A fee is imposed with respect to any application for a new hazardous waste facility permit (Health and Safety Code section 25205.7). The fee is non-refundable even if the application is withdrawn or denied. No exception is made for applications for sites on which operations were never initiated. 8/30/93.