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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Duplication of Fees
Movement of Waste Previously Disposed Of
Movement of Waste Previously Disposed Of
A feepayer operated a hazardous waste disposal facility. During closure activities, the contents of some surface impoundments and some contaminated sub-soils were removed and placed in a different hazardous waste disposal location at the same facility. The feepayer is not liable for the land disposal fee or superfund tax as a result of moving the hazardous waste, provided that the second disposal was made into an authorized hazardous waste disposal unit within the same hazardous waste facility and the facility owner or operator can demonstrate that disposal fees have already been paid. 3/4/93.