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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Classification of Feepayer or Waste
Effect of Permit on Fee Liability
Effect of Permit on Fee Liability
Generally, prior to January 1, 1994, a person who held a permit for treatment of hazardous waste was liable for the fee even though no waste was treated during a particular period. 10/18/94.