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Business Taxes Law Guide—Revision 2024

Hazardous Substances Tax Annotation

Definitions

Disposal


Disposal

Generally, the moving of contaminated soil to a different part of a site where it will be capped constitutes disposal. The moving of contaminated soil to roadways on a different part of a site where it will be aerated and then allowed to remain in place as resurfacing material is also disposal. 6/29/90.