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SN 94(9)

1994 Legislative Changes Affecting the Resource Recovery Solid Waste Assessment


PURPOSE: The purpose of this special notice is to extend the date for termination of the assessment imposed on generators of hazardous waste from July 1, 1994 to June 30, 1995.


EFFECTIVE DATE: Effective July 1, 1994 and applicable to all generators of hazardous waste, as defined in Conn. Gen. Stat. §22a-132(a).


STATUTORY AUTHORITY: Conn. Gen. Stat. §22a-132, as amended by 1994 Conn. Pub. Acts 4, §28 (May Spec. Sess.)


FILING REQUIREMENTS: A return is to be filed by: a) any generator of hazardous waste required to file a manifest pursuant to the Resource Conservation and Recovery Act of 1976, b) any treatment facility required to file a manifest for hazardous waste resulting from their treatment process, and c) any generator of hazardous waste shipping hazardous waste to treatment or disposal facilities located in this state. This return is due on or before the last day of the month immediately following the end of the calendar quarter, and must be filed even when no tax is due.


PENALTY AND INTEREST: If the tax is not paid when due, a penalty of 10% of the amount due or $50.00 dollars, whichever amount is greater, will be imposed and the amount due will bear interest at the rate of 1 1/2 % per month or fraction thereof from the due date until the date of payment.


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. 


SN 94(9)
Hazardous waste tax
Issued: 7/11/94