Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Annotation

Classification of Feepayer or Waste

Intent of Operator to Remove Waste from Site

Intent of Operator to Remove Waste from Site

The intent of the operator of a hazardous waste facility to remove the hazardous waste at some indefinite time in the future does not form a basis for classifying the facility as a storage facility if the present operation is actually disposal. 9/21/93.