Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Hazardous Substances Tax Annotation
Classification of Feepayer or Waste
Lack of Buildup In Pond or Sprayfield Indicates Treatment Rather Than Disposal
Liquid hazardous waste is pumped to an unlined treatment pond where it is subjected to biodegradation. Some liquid evaporates, but the concentration of the hazardous material remains fairly constant. This constitutes treatment rather than disposal. Subsequently, the liquid is pumped out of the pond and is sprayed onto an engineered sprayfield which contains a large amount of vegetation and which has a liner to prevent leakage. The level of hazardous material in the soil remains fairly constant. The sprayfield is also a treatment process. Liquid drains from the sprayfield into an unlined ditch. This final step constitutes disposal. 10/31/91.