Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Annotation

Responsible Party

Excavation of Contaminated Soil

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.