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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Responsible Party
No Proration of Facility Fee
A person purchased a facility covered by a hazardous waste facility permit and continued to operate the facility for the remainder of the reporting period. The statute provides that each operator is liable for the fee for each reporting period or any portion thereof (Health and Safety Code section 25205.2). The statute does not provide for any proration of the fee, and thus the total amount of the fee may be collected from either or both the buyer and/or the seller. 7/2/93.