Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Annotation

Exemptions

Government Agency—Generator Fee and Disposal Fee

Government Agency—Generator Fee and Disposal Fee

When a government agency or its contractor removes or remedies a release of hazardous waste in the state caused by another, neither the disposal fee nor the generator fee applies. The exemption from payment of fees applies irrespective of who the generator is or who owns the property on which the contaminated soil is located. 11/04/96.