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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotations
Responsible Party
An ocean common carrier transported a cargo of bricks to Europe. The bricks contained heavy metals. The consignee refused to accept the bricks, and the bricks were eventually ordered to be removed from the country by environmental authorities. The bricks were carried back to California by the carrier, and the carrier disposed of them as hazardous waste, listing itself as the generator on the manifests. The consignor of the bricks refused to accept the bricks on their return to California. The carrier is considered the generator of the waste because it first caused the bricks to become subject to regulation. 8/1/90.
The only situation in which a change of ownership would cause imposition of a second facility fee occurs when a facility is transferred and then operated in such a manner that a new facility permit or significant permit modification is required. 2/28/90.
Excavation of Contaminated Soil
The excavation of contaminated soil is the first act which causes hazardous waste to become subject to regulation. The contaminated soil itself is not waste until it is excavated. Accordingly the person performing the excavation or contracting for the excavation is liable for the generator fee regardless of who caused the soil to become contaminated. 7/1/93.
If a landlord cleans up contamination caused by a tenant, the landlord is liable for any fees or taxes imposed as a result of the clean-up activities unless there is an applicable exemption. 9/29/89.
A person purchased a facility covered by a hazardous waste facility permit and continued to operate the facility for the remainder of the reporting period. The statute provides that each operator is liable for the fee for each reporting period or any portion thereof (Health and Safety Code section 25205.2). The statute does not provide for any proration of the fee, and thus the total amount of the fee may be collected from either or both the buyer and/or the seller. 7/2/93.