Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Hazardous Substances Tax Annotations

United States

American Red Cross

The American Red Cross is an instrumentality of the United States Government and is not subject to the environmental fee. 7/23/93. (M99–1).


Amtrak is liable for California's hazardous waste fees to the same extent the federal government is liable for those fees. 1/5/90.

California National Guard

The California National Guard is a state organization, and is liable for fees under the hazardous waste laws unless and until any specific unit is called into federal service. 9/29/89.

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.

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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.

Federal Reserve Bank

The Federal Reserve Bank is exempt from the environmental fee because the fee is in effect a tax and thus cannot be applied to federal corporations. 11/24/92.

Immunity of Federal Entities

Federal entities are not subject to the superfund tax for any period or to the land disposal fee from September 29, 1989 to September 22, 1992. Federal entities are not subject to the hazardous waste fees for periods prior to January 1, 1991. Federal entities are not subject to interest or penalties imposed by the Hazardous Substances Tax Law, and prior to October 6, 1992, they were not subject to the penalties imposed by the law. Those fees which are deposited into the Hazardous Waste Control Account are used by the Department of Toxic Substances Control and other agencies to regulate the management of hazardous waste and are fees for which federal agencies are liable. Those fees which are deposited into the Hazardous Substance Account are used to clean up sites contaminated with hazardous waste and are in effect taxes from which federal entities are immune. 11/24/92.

Indian Reservations

Tribal corporations which operate on Indian reservations are not subject to the environmental fee. 7/3/92.

National Banks

National banks are not subject to the various hazardous waste fees by virtue of the provisions of section 23182 of the Revenue and Taxation Code, which provides for an in lieu tax to be imposed on those institutions. 1/5/90.


Federal law was changed effective October 6, 1992 to permit the application of penalties imposed for the late payment of hazardous waste fees by federal agencies and instrumentalities. 8/19/93.

Special Masters

A special master appointed by a federal court to operate a corporation is not acting as an agent of the federal government. Any fees that would normally be due from the corporation would also be due during the operation of the corporation by the special master. 5/19/95.

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