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Business Taxes Law Guide—Revision 2024

Hazardous Substances Tax Annotation

Exemptions

Government Agency—Sewer Line Cleanup


Government Agency—Sewer Line Cleanup

A company discharged lead waste into the municipal sewer system in violation of the city's ordinances and a pretreatment plan submitted by the company. The city was exempt from the land disposal fee and generator fee concerning hazardous waste generated while the city endeavored to bring the company into compliance with its discharge requirement and while the city and the company cleaned out the contaminated sewer lines. 12/10/93.