Connecticut State Department of Revenue Services

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SN 92(21)

Special Assessment Imposed on Generators of Hazardous Waste to Meet Certain Anticipated Expenses of the Connecticut Siting Council for Calendar Quarters Beginning on or After July 1, 1992

PURPOSE: This Special Notice describes the special assessment imposed by 1992 Conn. Pub. Acts 232, §1 on the generators of hazardous waste to meet the anticipated amount of expenses of the Connecticut Siting Council, excluding expenses under Conn. Gen. Stat. §22a-132a (c).

EFFECTIVE DATE: Effective upon issuance and applicable to all generators of hazardous waste, as defined in Conn. Gen. Stat. §22a-132 (a), for calendar quarters beginning on or after July 1, 1992.

STATUTORY AUTHORITY: Conn. Gen. Stat. §22a-132a (b), as amended by 1992 Conn. Pub. Acts 232, §1.

DETERMINATION OF ASSESSMENT: The Commissioner of Revenue Services will determine the quarterly assessment for each generator of hazardous waste by apportioning the anticipated expenses of the Connecticut Siting Council for the current fiscal year among all generators of such waste. The Department will enter a percentage on Line 11 of the Form OP-223, Connecticut Hazardous Waste Tax Return (Rev. 8/92). Each generator will calculate the special assessment by multiplying that percentage by the tax entered by the taxpayer on Line 6. 

SN 92(21)
Hazardous waste assessment
Issued 9/22/92