Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Annotation

Classification of Feepayer or Waste

Effect of Permit on Fee Liability

Effect of Permit on Fee Liability

Generally, prior to January 1, 1994, a person who held a permit for treatment of hazardous waste was liable for the fee even though no waste was treated during a particular period. 10/18/94.