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Business Taxes Law Guide – Revision 2023
 

Hazardous Substances Tax Annotation

Environmental (Corporation) Fee

Federal Reserve Bank


Federal Reserve Bank

Congress expressly exempted the Federal Reserve Bank from taxes, but waived the immunity of federal agencies from fees imposed by states with respect to hazardous wastes programs. The environmental fee is regarded as a tax, and the Federal Reserve Bank is therefore not subject to it. 11/24/92.