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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Exemptions
Cleaning and Recycling of Underground Storage Tanks
Cleaning and Recycling of Underground Storage Tanks
The cleaning and recycling of underground storage tanks is an exempt activity (Health and Safety Code section 25205.12(c)). In addition, any storage of residue from the tanks incidental to such cleaning and recycling is also exempt. 7/11/94.