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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Hazardous Substances Tax Annotation > Determination, Claims, and Statute Of Limitations > Statute of Limitations for Facility Fee Determination

Hazardous Substances Tax Annotation

Determination, Claims, and Statute Of Limitations

Statute of Limitations for Facility Fee Determination

Statute of Limitations for Facility Fee Determination

The statute of limitations for issuing a determination for the hazardous waste facility fee applies regardless of whether the Board sent a facility fee return to the facility operator. 12/13/95.