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Business Taxes Law Guide—Revision 2024
Integrated Waste Management Fee Law
Public Resources Code
Division 30. Waste Management
Part 1. Integrated Waste Management
Chapter 2. Definitions
Section 40191
40191. "Solid waste." (a) Except as provided in subdivision (b), "solid waste" means all putrescible and nonputrescible solid, semisolid, and liquid wastes, including garbage, trash, refuse, paper, rubbish, ashes, industrial wastes, demolition and construction wastes, abandoned vehicles and parts thereof, discarded home and industrial appliances, dewatered, treated, or chemically fixed sewage sludge which is not hazardous waste, manure, vegetable or animal solid and semisolid wastes, and other discarded solid and semisolid wastes.
(b) "Solid waste" does not include any of the following wastes:
(1) Hazardous waste, as defined in Section 40141.
(2) Radioactive waste regulated pursuant to the Radiation Control Law (Chapter 8 (commencing with Section 114960) of Part 9 of Division 104 of the Health and Safety Code).
(3) Medical waste regulated pursuant to the Medical Waste Management Act (Part 14 (commencing with Section 117600) of Division 104 of the Health and Safety Code). Untreated medical waste shall not be disposed of in a solid waste landfill, as defined in Section 0195.1. Medical waste that has been treated and deemed to be solid waste shall be regulated pursuant to this division.