Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Annotation

Waste Manifested As Hazardous

Manifest Lacking a Board Account Number

Manifest Lacking a Board Account Number

Prior to January 1, 1996, if hazardous waste was transported to a hazardous waste disposal site on a manifest which did not list a Board registration number, the disposal site operator was liable for the disposal fee unless it could be shown that the generator of the waste paid the fee directly to the Board. 12/4/89.