Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Hazardous Substances Tax Annotation
Government Agency—Consent Decree with EPA
A feepayer who conducts remedial action as a result of a consent decree with the U.S. Environmental Protection Agency (EPA) does not thereby become an agent of the EPA and does not qualify for the exemption from the land disposal fee and generator fee for a government agency cleaning up a release of waste caused by another person (Health and Safety Code section 25174.7(a)). 1/24/95.