Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Annotations

Variances

Generator Fee

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.

No Partial Exemption

There is no provision for exemption for partial fiscal years based on the issuance of a variance. 12/2/93.