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Business Taxes Law Guide—Revision 2024

Hazardous Substances Tax Annotation

AMNESTY

Transportable Treatment Units


Transportable Treatment Units

Beginning January 1, 1994, section 25200.2(b) of the Health and Safety Code, as enacted by SB 922, allows transportable treatment units (TTU's) to pay the same fee as facilities operating under the permit-by-rule (PBR) system, even if the TTU held a hazardous waste facility permit. The exemption from the facility fee for TTU's is retroactive, unless the fees were paid or billed prior to September 1, 1992. 8/12/94.