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SN 96(6)

1996 Legislative Changes Affecting the
Hazardous Waste Assessment


PURPOSE: The purpose of this Special Notice is to describe the legislative changes made to the hazardous waste assessment during the 1996 session of the Connecticut General Assembly.


STATUTORY AUTHORITY: Conn. Gen. Stat. §22a-132, as amended by 1996 Conn. Pub. Acts 92, as amended by 1995 Conn. Pub. Acts 92, §1 and 1995 Conn. Pub. Acts 208, §8.


EFFECTIVE DATE: October 1, 1996.


EXCLUSION FROM THE HAZARDOUS WASTE ASSESSMENT: 1996 Conn. Pub. Acts 92 amends subsection (a) of Conn. Gen. Stat. §22a-132 to provide that "any hazardous waste removed or relocated as a result of a project to remediate contaminated real property" is not subject to the hazardous waste assessment.


EFFECT OF THIS DOCUMENT: A Special Notice is a document that announces a new policy or practice in response to changes in State or federal laws or regulations or to judicial decisions. A Special Notice indicates the Department's informal interpretation of Connecticut tax law and may be referred to for general guidance by taxpayers or tax practitioners.


EFFECT ON OTHER DOCUMENTS: None affected.


PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.


SN 96(6)
Hazardous Waste
Issued: 7/5/96