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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotations
Variances
A variance exempts a feepayer from the facility fee only. The feepayer may still be held liable for the generator fee since it is not paying a facility fee. 10/17/90.
There is no provision for exemption for partial fiscal years based on the issuance of a variance. 12/2/93.