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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Annotation
Exemptions
Government Agency—Act of Nature
Government Agency—Act of Nature
A state college was exempt from the hazardous waste land disposal fee and generator fee concerning the abatement of hazardous waste which directly resulted from an act of nature, such as an earthquake. However, the college was still subject to the fees on any hazardous wastes which were not directly caused by the act of nature or which were generated during routine operation and maintenance activities. 8/21/95.