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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
United States
Immunity of Federal Entities
Federal entities are not subject to the superfund tax for any period or to the land disposal fee from September 29, 1989 to September 22, 1992. Federal entities are not subject to the hazardous waste fees for periods prior to January 1, 1991. Federal entities are not subject to interest or penalties imposed by the Hazardous Substances Tax Law, and prior to October 6, 1992, they were not subject to the penalties imposed by the law. Those fees which are deposited into the Hazardous Waste Control Account are used by the Department of Toxic Substances Control and other agencies to regulate the management of hazardous waste and are fees for which federal agencies are liable. Those fees which are deposited into the Hazardous Substance Account are used to clean up sites contaminated with hazardous waste and are in effect taxes from which federal entities are immune. 11/24/92.