Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Hazardous Substances Tax Annotation
Determination, Claims, and Statute Of Limitations
The Board billed a company for an activity fee, which was later reduced based on a subsequent decision by the DTSC and legislative changes. However, since the event which triggered the application of the fee occurred before the original determination was issued, the feepayer was required to pay interest on the reduced fee, beginning 30 days after the date of the original assessment. 4/04/96.