Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Annotation

Determination, Claims, and Statute Of Limitations

Errors on Notice of Determination

Errors on Notice of Determination

A notice of determination was issued which contained an incorrect Environmental Protection Agency number and the headquarters address of the feepayer rather than the facility address. The notice of determination is valid and need not be canceled and reissued. The basic legal requirement is that the feepayer receive sufficient notice as to the facility to which the determination applies. The feepayer operated only one hazardous waste facility and was well aware of the basis for issuing the determination. 9/7/90.