Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Hazardous Substances Tax Annotation
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.