Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Hazardous Substances Tax Annotation
Contractor Operating on Federal Property
A person contracted with the United States Government to demilitarize napalm and constructed a facility on federal land for this purpose. The person applied for and was issued a hazardous waste treatment facility permit. The person, not the United States Government, was the operator of the facility and was liable for the facility fee. 1/11/94.