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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Environmental (Corporation) Fee
Imposition of Fee on All Corporation SIC Codes
Imposition of Fee on All Corporation SIC Codes
In order to impose liability for the fee, it is only necessary to show that the corporation has been assigned a Standard Industrial Classification (SIC) Code for an industry which the Department of Toxic Substances Control (DTSC) has determined is involved with hazardous materials (Health and Safety Code section 25205.6). It is immaterial that the specific corporation is not so involved. It is not the activity per se that triggers the imposition of the fee but rather the SIC Code assigned to the corporation. All technical decisions as to whether a material is hazardous are solely within the discretion of DTSC. 3/13/92.