Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Hazardous Substances Tax Annotation
Excavation of Contaminated Soil
The excavation of contaminated soil is the first act which causes hazardous waste to become subject to regulation. The contaminated soil itself is not waste until it is excavated. Accordingly the person performing the excavation or contracting for the excavation is liable for the generator fee regardless of who caused the soil to become contaminated. 7/1/93.