Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Hazardous Substances Tax Annotation
Determination, Claims, and Statute Of Limitations
DTSC Settlement Agreements
A settlement agreement between a feepayer and DTSC provided that the feepayer would apply for a variance from DTSC's closure requirements within one year of the signing of the agreement, and that the feepayer could void the agreement if DTSC denied the variance. The Board will not initiate any adjustment of the feepayer's liability in the Board's records until the agreement can no longer be voided by either the DTSC or the feepayer. All terms of a settlement agreement must be met before the original assessment or return payment can be adjusted to reflect the final agreement. 2/06/96.