Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Annotation

United States

Disposal of Waste Submitted by the U.S.

Disposal of Waste Submitted by the U.S.

Prior to January 1, 1996, the incidence of the land disposal fee falls on the operator of the disposal facility, unless the manifests for the waste include Board registration numbers. Absent a Board registration number, the operator is liable for the fee even if the waste was generated by an agency or instrumentality of the federal government. 10/2/89.