Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Annotation

Exemptions

Government Agency—Demolition of Buildings by Redevelopment Agency

Government Agency—Demolition of Buildings by Redevelopment Agency

A redevelopment agency acquired buildings in which asbestos had been used in construction. The agency intended to demolish the buildings. Local agencies are exempt from generator fees with respect to hazardous wastes which result from the removal or remediation by the agency of a release of hazardous waste by another person. In this case there was no release of waste, hazardous or otherwise, until the agency began the demolition of the buildings. Accordingly, the agency did not qualify for the exemption on its generation of waste from the demolition of the buildings. 11/27/89.