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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Classification of Feepayer or Waste
Draining Transformers
Draining polychlorinated biphenyls (PCB's) from electrical transformers followed by flushing the transformers with diesel fuel constitutes treatment of the transformers. The facility at which this is done is a treatment facility, not a storage facility. The facility was also liable for the land disposal fee because it disposed of a new wastestream which was created when it treated the transformers. 4/1/94.