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Business Taxes Law Guide—Revision 2025
Hazardous Substances Tax Annotation
Exemptions
Government Agency—Burden of Proof
Government Agency—Burden of Proof
While a government agency is exempt from land disposal and generator fees with respect to removal of hazardous waste which was generated by others (Health and Safety Code section 25174.7(a)), it has the burden of showing that the agency or the city for which it is acting was not responsible for generating the waste. 6/1/93.