Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Annotation

Classification of Feepayer or Waste

Residential Hazardous Waste

Residential Hazardous Waste

Generally, an individual who generates hazardous waste incidental to owning and maintaining a place of residence is subject to the generator fee even though the actual removal is performed by a contractor. However, no fee is due unless five tons of waste are generated within a calendar year. 1/5/90.