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Business Taxes Law Guide—Revision 2024
Hazardous Waste Fee
Health and Safety Code
Division 20. Miscellaneous Health and Safety Provisions
Chapter 6.5. Hazardous Waste Control
Article 2. Definitions
Section 25121.5
25121.5. "Retrograde material." (a) "Retrograde material" means any hazardous material which is not to be used, sold, or distributed for use in an originally intended or prescribed manner or for an originally intended or prescribed purpose and which meets any one or more of the following criteria:
(1) Has undergone chemical, biochemical, physical, or other changes due to the passage of time or the environmental conditions under which it was stored.
(2) Has exceeded a specified or recommended shelf life.
(3) Is banned by law, regulation, ordinance, or decree.
(4) Cannot be used for reasons of economics, health or safety, or environmental hazard.
(b) "Retrograde material" does not include material designated in regulations adopted by the department as included in a category which the department shall title "Discarded commercial chemical products, off-specification species, container residues, and spill residues thereof", if either of the following conditions is met:
(1) The material is used in a manner constituting disposal and the material is not normally used in a manner constituting disposal.
(2) The material is burned for energy recovery and the material is not normally burned for energy recovery.