Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Annotation

Exemptions

Cleaning and Recycling of Underground Storage Tanks

Cleaning and Recycling of Underground Storage Tanks

The cleaning and recycling of underground storage tanks is an exempt activity (Health and Safety Code section 25205.12(c)). In addition, any storage of residue from the tanks incidental to such cleaning and recycling is also exempt. 7/11/94.