Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Occupational Lead Annotations

Indian Casinos

Due to the lack of a clear grant of authority from Congress, as well as preemption based on federal law, the Occupational Lead Poisoning Prevention Fee is not applicable to Indian tribes operating casinos on Indian land. 1/8/96.

Standard Industrial Code

The fee is imposed on each employer who has 10 or more employees and is identified as a member of a specific Standard Industrial Code (SIC code) as established by the Department of Health Services. Liability for the fee is based on SIC code classes for businesses which have documented evidence of the potential for lead poisoning, not on the record of any particular business or whether any employees were exposed to lead. 4/10/95.