Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Annotation

Classification of Feepayer or Waste

Excavation

Excavation

The person who excavates contaminated soil and manifests it for disposal is regarded as the generator of hazardous waste because excavation is the act which produces hazardous waste and which first causes hazardous waste to become subject to regulation. 4/12/94.