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Business Taxes Law Guide—Revision 2024

Hazardous Substances Tax Annotation

Exemptions

Used Oil—Off-Road Equipment


Used Oil—Off-Road Equipment

For purposes of the exemption from the generator fee for used oil removed from a motor vehicle, the term "motor vehicle" includes off-road equipment which is self-propelled, whether or not the equipment moves or is permitted to move on public highways. 2/3/94.