Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Occupational Lead Annotations
The fee is imposed on each employer who has 10 or more employees and isidentified as a member of a specific Standard Industrial Code (SIC code) as established by the Department of Health Services. Liability for the fee is based on SIC code classes for businesses which have documented evidence of the potential for lead poisoning, not on the record of any particular business or whether any employees were exposed to lead. 4/10/95.