Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Hazardous Substances Tax Annotations
Waste Manifested As Hazardous
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.
Absent evidence to the contrary, the generator's certification on a hazardous waste manifest as to the weight of material shipped cannot be contested by the generator. 5/18/94.