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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Classification of Feepayer or Waste
Neutralization Pit
The operation of a neutralization pit constitutes the operation of a hazardous waste treatment facility. The Board does not have statutory authority to issue a variance for the neutralization pit or to waive the facility fee, even if it finds that the Department of Toxic Substances Control should have issued a variance. 9/30/91.