Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Hazardous Substances Tax Annotations

Hazardous Material Identification


Asbestos which is contained in buildings which are to be demolished is not waste while the buildings are standing and is not hazardous unless it is friable. Demolition serves to make the asbestos both waste and hazardous and thus subject to fees. 8/25/89.

Classification of Substance as Hazardous Waste

The Department of Toxic Substances Control has the sole authority to decide whether or not a substance is a hazardous waste. 1/24/92.

Containers and Packing Materials

Any containers or packing materials which come into direct contact with hazardous waste and which are treated or disposed of with the hazardous waste are also regarded as hazardous waste. 11/5/93.

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.


If a waste material is hazardous, any mixture containing the material is regarded as hazardous. It is immaterial that the workplace in which the hazardous waste is generated meets worker safety standards. 1/6/93.

Oil and Water Mixture

A mixture of oil and water which results from pumping well water which coincidentally passes through an oil bearing strata, and which is hazardous pursuant to criteria developed by the Department of Toxic Substances Control, is a hazardous waste regardless of the fact that the water is pumped for agricultural purposes. 11/6/90.


The authority of the Department of Toxic Substances Control to determine what is hazardous waste includes the authority to decide what is waste. 9/8/92.

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