Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Annotation

Hazardous Material Identification

Materials Previously Classified by DTSC as Non-Hazardous

Materials Previously Classified by DTSC as Non-Hazardous

The Board does not have the authority to reverse a conclusion of the Department of Toxic Substances Control (DTSC) with respect to the toxicity of a material. However, if DTSC has concluded that a particular material is not hazardous, the Board will consider the material to be non-hazardous in subsequent cases. 12/31/91.