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, <br /> I In contrast to DTSC' s broad authority to enforce the <br /> 2 Hazardous Waste Control Law, the Board' s authority with respect <br /> 3 to the Hazardous Waste Control Law is strictly limited to <br /> 4 collection and administration of fees and taxes imposed under the <br /> 5 Hazardous Waste Control Law. See Rev. & Tax. Code §§ 43001- <br /> 6 43651 ; H&S Code § 25205 . 1 et sea. The Board does not make any <br /> 7 substantive decisions regarding, for example, the type and the <br /> 8 size of facilities, the amount of waste generated or disposed, or <br /> 9 whether a substance is a waste and whether it is hazardous or <br /> 1-0 extremely hazardous . See H&S Code §§ 25140 et sea. , 25000 <br /> 11 et sea. ; Rev. & Tax. Code §§ 43301, 43452 (d) . Rather, the Board <br /> 12 assesses fees by processing information obtained from DTSC using <br /> 13 mathematical formulas provided in the H&S Code . See H&S Code <br /> 14 §§ 25205 . 1 et sea. The Board affects the inputs to the formulas <br /> 15 only by mechanically adjusting annually the tax rates provided in <br /> 16 the H&S Code to reflect changes in the Consumer Price Index, <br /> 17 which itself is calculated by the U. S . Department of Labor. H&S <br /> 18 Code §§ 25205 . 4 , 25205 . 5 , 25205 . 7 . <br /> 19 That the Board is virtually powerless to determine a <br /> 20 taxpayer' s liability is confirmed by the fact that DTSC has the <br /> 21 right to issue variances from the requirements of the Hazardous <br /> 22 Waste Control Law. H&S Code § 25143 . Thus , DTSC may make a <br /> 23 determination which exempts an entity from taxation altogether, <br /> 24 <br /> 25 <br /> FOOTNOTE 3 CONTINUED FROM PREVIOUS PAGE <br /> 26 determination that a substance is a hazardous <br /> or extremely hazardous waste shall be made to <br /> 27 [DTSC] . <br /> .28 Rev. & Tax. Code § 43452 (d) places the identical restriction on <br /> the grounds for a claim for refund. <br /> 6 <br />