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Business Taxes Law Guide—Revision 2024
Integrated Waste Management Fee Annotations
Intermediate Cover Placed in Landfills
The fee does not apply to material used as landfill cover in order to comply with the Integrated Waste Management Board's regulations, and such material should not be included in the weight upon which the fee is based. Special types of cover materials are not subject to the fee if their use is approved by the Waste Board. However, new waste used as cover by a landfill operating pursuant to the performance standards set forth in section 17683 of the Waste Board's regulations is subject to the fee. 08/25/89.