Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Annotation

Exemptions

Government Agency—County Airport Cleanup

Government Agency—County Airport Cleanup

The County operated an airport for use by the public, and as part of that service, provided a concrete wash pad for the convenience of cropdusters that used the airport. The cropdusters used the wash pad when rinsing their airplanes, including the inside of tanks that previously contained dilute pesticide solutions. Runoff containing unknown pesticide concentrations flowed into the unlined earthen collection pond for evaporation. At a later time, this activity was discontinued and contaminated soil was removed from the pond site and submitted for disposal. The County is exempt from hazardous waste fees under section 25174.7(a)(1) since it was members of the public, and not the County, that caused the release of hazardous waste when they rinsed their airplanes and pesticide tanks. 6/30/98. (Am. M99–1).