Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Hazardous Substances Tax Annotation
Classification of Feepayer or Waste
The generator fee does not apply to persons who generate less than five tons of hazardous waste in a year. If, in a given year, a person generates four tons prior to filing for bankruptcy and two tons after filing, the generator fee will be due. There is no change of ownership of the assets, and thus the generation of the waste before and after filing for bankruptcy is by the same person. 9/20/88.