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RTTORNEY GEhgERRL 'S OFF TEL : 1-916-324-2960 Sep 17 93 14 :49 No .015 P . 04 1 to determine if the proper amount of tax was paid. The Board is 2 not virtually powerless to determine a taxpayer's liability 3 (Opposition, page 6, lines 19-21.) ; the Board has to sole 4 statutory authority to determine if the proper amount of tai: has 5 been paid. Nothing in Chapter 6.5 of Division 20 of the Health 6 and Safety Code grants the DISC the authority to determine if a 7 person has paid the proper fees pursuant to the Act. g Sumiden also contends that the DISC has exclusive 9 authority to bring this action (Opposition, page 7, line 10-12 ) 10 and that such judgment is binding on the Board because the DISC 11 is the agency responsible for enforcing the Act (Opposition, page 12 1.0, line 19-22. ) Again, as stated above, nothing in the Act ' 13 grants to the DISC the authority to determine if the proper 14 amount of tax has been paid. 15 Thus, the real issue in this Case is whether the DISC 16 has the authority, in the course of enforcing the Act, to 17 determine if a person has paid the proper fees required by the 18 Act. No section specifically grants such authority. Surniden 19 attempts to create such authority from Health and Safety Code 20 section 25143. Health and Safety Code section 25143 provides 21 that the DTSC may grant a variance from the Act if certain 22 requirements are met. 23 First, only certain types of disposal activities are 24 eligible for a variance. Second, a variance must be applied for 25 prior to the disposal. Third, the variance may Only be granted 26 for non--RCRA hazardous waste. What is clear from this section is 27 that a limited type and amount of otherwise hazardous waste may 3.