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I ARGUMENT <br /> 2 I . The DISC, properly represented by the DA, on <br /> behalf of the People of the State of <br /> 3 California, resolved this case fully and <br /> finally over one year ago, and therefore the <br /> 4 Judgment is binding against the State <br /> 5 A. The Board' s attempt to invalidate the <br /> Judgment is an unlawful interference <br /> 6 with the authority statutorily vested in <br /> DTSC to enforce the Hazardous Waste <br /> 7 Control Law. <br /> 8 DTSC is responsible for the enforcement of the Hazardous <br /> 9 Waste Control Law (all of statutes contained in <br /> 1.0 Chapter 6 . 5 of Division 20 of the H&S Code) as well as enforcing <br /> 11 those laws through the adoption of regulations (H&S Code <br /> 12 § 25180 (a) ) , including making the following determinations : <br /> 13 (1) which material , if any, should be classified as hazardous <br /> 14 (see H&S Code §§ 25140 et sea. ) ; (2) whether to issue hazardous <br /> 15 waste facilities permits (H&S Code § 25200) ; (3) whether to grant <br /> 16 interim status to a facility (H&S Code § 25200 . 5) ; (4) whether to <br /> 17 issue a variance from the requirements of the Hazardous Waste <br /> 18 Control Law (H&S Code § 25143) ; and (5) whether to commence <br /> 19 prosecutions for violations of Chapter 6 . 5 (see H&S Code § 25181 , <br /> 20 et seer. ) . Most importantly, it is DTSC (not the Board) which is <br /> 21 vested with the authority to determine whether a substance is a <br /> 22 waste and whether it is hazardous or extremely hazardous . Rev. & <br /> 23 Tax. Code §§ 43301 , 43452 (d) . 3 <br /> 24 <br /> 25 3 Rev. & Tax. Code § 43301 provides : <br /> 26 No petition for redetermination of taxes <br /> determined under this part , shall be accepted <br /> 27 or considered by the board if the petition is <br /> founded upon the grounds that (DTSCJ has <br /> 28 improperly or erroneously determined that any <br /> substance is a hazardous or extremely <br /> hazardous waste . Any appeal of a <br /> FOOTNOTE 3 CONTINUED ON NEXT PAGE <br /> 5 <br />