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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Exemptions
Waste Transported Offsite for Recycling
Waste Transported Offsite for Recycling
Waste materials which are recycled and used onsite and are not transferred offsite are not hazardous wastes under section 25205.5 of the Health and Safety Code. However, hazardous waste transported offsite is subject to the generator fee whether or not some or all of the waste will be recycled. 4/6/95. (Am 2003-1). (Note: subsection (e) has been renumbered.)