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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Recycling
Oil/Water Separation
A feepayer operated an oil and water separation process. It returned the oil reclaimed in the process to storage tanks where it was combined with fuel to be sold. This operation does not qualify as recycling, since the reclaimed oil is not used at the feepayer's facility, nor is it used or reused as an ingredient in an industrial process to make a product. 4/12/94.