Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Hazardous Substances Tax Annotation
Environmental (Corporation) Fee
Federal Reserve Bank
Congress expressly exempted the Federal Reserve Bank from taxes, but waived the immunity of federal agencies from fees imposed by states with respect to hazardous wastes programs. The environmental fee is regarded as a tax, and the Federal Reserve Bank is therefore not subject to it. 11/24/92.