Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Annotation

Classification of Feepayer or Waste

Storage of Waste During Closure

Storage of Waste During Closure

A facility was classified as a mini-storage facility during its closure period since it was originally permitted as a storage facility and no waste was stored while the closure activities took place. During the closure period, the feepayer was also engaged in a large cleanup operation at a different part of the site. Since the accumulation of waste in the cleanup area did not require another storage facility permit or a modification of the existing storage facility permit, the cleanup activities did not affect the classification of the facility. 9/12/95.