Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Hazardous Substances Tax Annotation
Classification of Feepayer or Waste
Rinsing of containers which previously held hazardous substances constitutes treatment of hazardous waste inasmuch as the containers themselves constitute hazardous waste, unless the containers are excluded from classification as a waste by the Department of Toxic Substances Control's regulations. 8/27/93.