Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Hazardous Substances Tax Annotations
A variance exempts a feepayer from the facility fee only. The feepayer may still be held liable for the generator fee since it is not paying a facility fee. 10/17/90.
There is no provision for exemption for partial fiscal years based on the issuance of a variance. 12/2/93.