Connecticut State Department of Revenue Services

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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. 

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