Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Hazardous Substances Tax Annotation
Generally, the moving of contaminated soil to a different part of a site where it will be capped constitutes disposal. The moving of contaminated soil to roadways on a different part of a site where it will be aerated and then allowed to remain in place as resurfacing material is also disposal. 6/29/90.