Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Annotation

Environmental (Corporation) Fee

Imposition of Fee on All Corporation SIC Codes

Imposition of Fee on All Corporation SIC Codes

In order to impose liability for the fee, it is only necessary to show that the corporation has been assigned a Standard Industrial Classification (SIC) Code for an industry which the Department of Toxic Substances Control (DTSC) has determined is involved with hazardous materials (Health and Safety Code section 25205.6). It is immaterial that the specific corporation is not so involved. It is not the activity per se that triggers the imposition of the fee but rather the SIC Code assigned to the corporation. All technical decisions as to whether a material is hazardous are solely within the discretion of DTSC. 3/13/92.