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Business Taxes Law Guide—Revision 2024

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.