Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Annotation

Classification of Feepayer or Waste

Draining Transformers

Draining Transformers

Draining polychlorinated biphenyls (PCB's) from electrical transformers followed by flushing the transformers with diesel fuel constitutes treatment of the transformers. The facility at which this is done is a treatment facility, not a storage facility. The facility was also liable for the land disposal fee because it disposed of a new wastestream which was created when it treated the transformers. 4/1/94.