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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Classification of Feepayer or Waste
Intent of Operator to Remove Waste from Site
Intent of Operator to Remove Waste from Site
The intent of the operator of a hazardous waste facility to remove the hazardous waste at some indefinite time in the future does not form a basis for classifying the facility as a storage facility if the present operation is actually disposal. 9/21/93.