Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Annotation

Exemptions

Waste Transported Offsite for Recycling

Waste Transported Offsite for Recycling

Waste materials which are recycled and used onsite and are not transferred offsite are not hazardous wastes under section 25205.5 of the Health and Safety Code. However, hazardous waste transported offsite is subject to the generator fee whether or not some or all of the waste will be recycled. 4/6/95. (Am 2003-1). (Note: subsection (e) has been renumbered.)