Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Hazardous Substances Tax Annotation
An ocean common carrier transported a cargo of bricks to Europe. The bricks contained heavy metals. The consignee refused to accept the bricks, and the bricks were eventually ordered to be removed from the country by environmental authorities. The bricks were carried back to California by the carrier, and the carrier disposed of them as hazardous waste, listing itself as the generator on the manifests. The consignor of the bricks refused to accept the bricks on their return to California. The carrier is considered the generator of the waste because it first caused the bricks to become subject to regulation. 8/1/90.