Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Hazardous Substances Tax Annotations
Table of Contents
AMNESTY | (View entire annotation)
CLASSIFICATION OF FEEPAYER OR WASTE | (View entire annotation)
- Bankruptcy
- Bulking
- Decision by the Department of Toxic Substances Control (DTSC)
- Draining Transformers
- Effect of Permit on Fee Liability
- Excavation
- Gravity Separation
- Intent of Operator to Remove Waste from Site
- Lack of Buildup In Pond or Sprayfield Indicates Treatment Rather Than Disposal
- Land Treatment
- Neutralization Pit
- Polychlorinated Biphenyls (PCB's)
- RCRA Waste Treated to be Non-RCRA or Non-Hazardous
- Residential Hazardous Waste
- Rinsing Containers
- Storage of Waste During Closure
CLOSURE | (View entire annotation)
DEFINITIONS | (View entire annotation)
DETERMINATION, CLAIMS, AND STATUTE OF LIMITATIONS | (View entire annotation)
- Activity Fee
- Activity Fee Determination
- DTSC Settlement Agreements
- Errors on Notice of Determination
- Facility Fee Determinations—Interest on Prepayment
- Facility Fee Statute of Limitations
- Interest Accrual
- Relief from Interest
- Second Claim Based on New Grounds
- Settlement Stipulation
- Statute of Limitations for Facility Fee Determination
- Statute of Limitations Not Tolled During Settlement Negotiations
- Tolling of the Statute of Limitations for Refund Claims
DUPLICATION OF FEES | (View entire annotation)
ENVIRONMENTAL (CORPORATION) FEE | (View entire annotation)
- Banks
- City-Owned Corporations
- Determining the Number of Employees Under the Environmental Fee
- Federal Reserve Bank
- Identity of Employee
- Imposition of Fee on All Corporation SIC Codes
- Indian Reservations
- Instrumentality of State
- Insurance Companies
- Nonprofit Corporations
EXEMPTIONS | (View entire annotation)
- Banks and Financial Institutions
- Banks and Financial Institutions—Banks Operating Nonbanking Businesses
- Banks and Financial Institutions—Factoring Companies
- Cleaning and Recycling of Underground Storage Tanks
- Fraternal Societies
- Government Agency—Act of Nature
- Government Agency—Burden of Proof
- Government Agency—Consent Decree with EPA
- Government Agency—County Airport Cleanup
- Government Agency—Demolition of Buildings by Redevelopment Agency
- Government Agency—Generator Fee and Disposal Fee
- Government Agency—Gravel Containing Asbestos
- Government Agency—Publicly Owned Utilities
- Government Agency—Sewer Line Cleanup
- Government Agency—Special Masters
- Used Oil—Bilge Water
- Used Oil—Exemption Applies to Locomotives
- Used Oil—Exemption Applies to Vessels
- Used Oil—Off-Road Equipment
- Used Oil—Removed from a Barge
- Waste Transported Offsite for Recycling
HAZARDOUS MATERIAL IDENTIFICATION | (View entire annotation)
- Asbestos
- Classification of Substance as Hazardous Waste
- Containers and Packing Materials
- Materials Previously Classified by DTSC as Non-Hazardous
- Mixtures
- Oil and Water Mixture
- Waste
OVERSIGHT AND APPLICATION FEES | (View entire annotation)
RECYCLING | (View entire annotation)
RESPONSIBLE PARTY | (View entire annotation)
- Carrier Liability
- Change of Ownership
- Excavation of Contaminated Soil
- Landlord Liability
- No Proration of Facility Fee
UNITED STATES | (View entire annotation)
- American Red Cross
- Amtrak
- California National Guard
- Contractor Operating on Federal Property
- Disposal of Waste Submitted by the U.S.
- Federal Reserve Bank
- Immunity of Federal Entities
- Indian Reservations
- National Banks
- Penalties
- Special Masters