Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Annotation

Exemptions

Government Agency—Burden of Proof

Government Agency—Burden of Proof

While a government agency is exempt from land disposal and generator fees with respect to removal of hazardous waste which was generated by others (Health and Safety Code section 25174.7(a)), it has the burden of showing that the agency or the city for which it is acting was not responsible for generating the waste. 6/1/93.