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ACT NO. 133
Hazardous Waste Tax; Hazardous Waste Management Assistance Account
This act revises the state's tax on hazardous waste so that assessment of the tax is based on the initiation of a manifest rather than the generation of hazardous waste. It repeals references to reclamation and recovery, leaving the category of "waste recycling" which includes both of the above. It revises the tax assessment and exemption section, exempting waste generated during a cleanup that was funded in part by disbursements from the environmental contingency fund, and repealing the exemption for hazardous waste that is discharged into a public sewerage treatment facility. It exempts from the existing tax those persons who initiate a manifest to import hazardous waste into the state from a foreign country, and it creates a new tax at similar rates for waste treated, recycled, or disposed of at a facility in the state, with an exemption for waste which is generated and recycled on the same site. It allows the secretary to require that up to 40 percent of the annual tax receipts of the tax on hazardous waste be deposited into the hazardous waste management assistance account.
Effective Date: July 1, 1998