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April 28, 1997 <br /> File: Environmental Protection <br /> Stockton, California <br /> CERTIFIED MAIL/RETURN RECEIPT REQUESTED <br /> San Joaquin County Public Health Services <br /> Environmental Health Division <br /> 304 East Weber Avenue -- 3rd Floor <br /> Stockton, California 95202 <br /> Re : Hazardous Waste Program Fees/Account No . 0004555 <br /> Dear Sir or Madam: <br /> We are in receipt of Invoice Nos . 32723 and 32973, totaling <br /> $47, 236 . 90, from the San Joaquin County Public Health Services, <br /> Environmental Health Division. Enclosed is a check for $42 . 90 for <br /> the outstanding balance owed on invoice #32723 . <br /> Invoice #32973, totaling $47, 194 . 00, is an assessment for a <br /> hazardous waste generator permit based on the alleged tons of <br /> hazardous waste generated at the Union Pacific Railroad (UPRR) <br /> site located at 833 East Eighth Street, Stockton, California. <br /> UPRR does not generate significant quantities of hazardous waste <br /> (if any) at this location and, therefore, the fee should be <br /> reduced to the appropriate amount for generators of 5, but less <br /> than 25 tons/year of hazardous waste . <br /> It is our understanding that the County calculates the <br /> hazardous waste generator fees based on the quantity of "hazardous <br /> waste" generated during the prior year and that the rate is based <br /> on the generator fees established annually by the State Board of <br /> Equalization (SBE) . UPRR has filed Petitions for Redetermination <br /> (or claims for refund, as appropriate) of hazardous waste <br /> generator and disposal fees alleged by the SBE to be owed for tax <br /> years 1992 through 1995 and also intends to appeal any 1996 fees <br /> assessed by the SBE . Among other reasons for the claims, UPRR <br /> believes that a large portion of waste generated at its locations, <br /> including Stockton, was not and is not "hazardous waste" and, <br /> therefore, is not subject to generator or disposal fees . UPRR <br /> currently is addressing this issue with the SBE and Department of <br />