Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Hazardous Substances Tax Annotation
Environmental (Corporation) Fee
The environmental fee is imposed on every corporation regardless of nonprofit status if the corporation employs the requisite number of employees and is in a Standard Industrial Classification Code which the Department of Toxic Substances Control has determined is involved with hazardous materials (Health and Safety Code section 25205.6) 2/11/93.