Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Hazardous Substances Tax Annotations


Contaminated Soil

If contaminated soil is recycled, whether after treatment such as aeration or not, and is reused on site, the amount of such waste is not included in determining whether a generator fee is due. 5/10/90.

Oil/Water Separation

A feepayer operated an oil and water separation process. It returned the oil reclaimed in the process to storage tanks where it was combined with fuel to be sold. This operation does not qualify as recycling, since the reclaimed oil is not used at the feepayer's facility, nor is it used or reused as an ingredient in an industrial process to make a product. 4/12/94.

Spent Solvents from Printed Circuit Board Manufacture

A manufacturer of printed circuit boards sends spent solvents through a recycling and cleaning process via pipeline and tanks. The recycled solvent is then used again in the manufacturing process. The spent solvent would normally be considered a hazardous waste, but in this situation it is recyclable material which is used at the site at which it was generated. If the solvent is covered by RCRA, it would not qualify for exemption from generator fees under section 25143.2 of the Health and Safety Code because it is cleaned before being reused. However, the solvent is exempt under section 25205.5(d) because it is recycled and used on site. 8/25/89. (Am 2003-1). (Note: subdivision (d) has been renumbered.)