DRS: SN 96(6), 1996 Legislative Changes Affecting the Hazardous Waste Assessment

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

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