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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
AMNESTY
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.