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Business Taxes Law Guide—Revision 2024

Hazardous Substances Tax Annotation

Classification of Feepayer or Waste

RCRA Waste Treated to be Non-RCRA or Non-Hazardous


RCRA Waste Treated to be Non-RCRA or Non-Hazardous

Prior to January 1, 1998, RCRA waste which was generated during a cleanup or remedial action, and subsequently treated to be non-RCRA or non-hazardous at the disposal facility to which the waste was submitted, was subject to the disposal fee rates specified in Health and Safety Code section 25174.6(a)(1)(A), since the waste satisfied the requirements of section 25174.6(b)(2). [From January 1, 1998, through December 31, 2000, such waste was subject to the fees specified in section 25174.6(a)(1)(B).] 10/24/97. (M99–1). (Am 2003-1).