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Business Taxes Law Guide—Revision 2024

Hazardous Substances Tax Annotation

Hazardous Material Identification

Asbestos


Asbestos

Asbestos which is contained in buildings which are to be demolished is not waste while the buildings are standing and is not hazardous unless it is friable. Demolition serves to make the asbestos both waste and hazardous and thus subject to fees. 8/25/89.