Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Annotation

Exemptions

Used Oil—Off-Road Equipment

Used Oil—Off-Road Equipment

For purposes of the exemption from the generator fee for used oil removed from a motor vehicle, the term "motor vehicle" includes off-road equipment which is self-propelled, whether or not the equipment moves or is permitted to move on public highways. 2/3/94.