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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Exemptions
Government Agency—Generator Fee and Disposal Fee
Government Agency—Generator Fee and Disposal Fee
When a government agency or its contractor removes or remedies a release of hazardous waste in the state caused by another, neither the disposal fee nor the generator fee applies. The exemption from payment of fees applies irrespective of who the generator is or who owns the property on which the contaminated soil is located. 11/04/96.