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Business Taxes Law Guide—Revision 2025
Hazardous Substances Tax Annotations
Exemptions (View entire annotation)
- Banks and Financial Institutions
- Banks and Financial Institutions—Banks Operating Nonbanking Businesses
- Banks and Financial Institutions—Factoring Companies
- Cleaning and Recycling of Underground Storage Tanks
- Fraternal Societies
- Government Agency—Act of Nature
- Government Agency—Burden of Proof
- Government Agency—Consent Decree with EPA
- Government Agency—County Airport Cleanup
- Government Agency—Demolition of Buildings by Redevelopment Agency
- Government Agency—Generator Fee and Disposal Fee
- Government Agency—Gravel Containing Asbestos
- Government Agency—Publicly Owned Utilities
- Government Agency—Sewer Line Cleanup
- Government Agency—Special Masters
- Used Oil—Bilge Water
- Used Oil—Exemption Applies to Locomotives
- Used Oil—Exemption Applies to Vessels
- Used Oil—Off-Road Equipment
- Used Oil—Removed from a Barge
- Waste Transported Offsite for Recycling