Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Hazardous Substances Tax Annotation
Classification of Feepayer or Waste
The operation of a neutralization pit constitutes the operation of a hazardous waste treatment facility. The Board does not have statutory authority to issue a variance for the neutralization pit or to waive the facility fee, even if it finds that the Department of Toxic Substances Control should have issued a variance. 9/30/91.