Additional materials may be defined as taxable hazardous substances on the basis of a departmental determination of:

1. (1) Negative environmental factors such as substantial toxicity and persistence of materials being considered for listing or delisting; and
2. (2) Substantial adverse impact on waste management operations such as the management of hazardous waste, solid waste, wastewater treatment facilities, wastewater from ground or marine septic systems, and contaminated sites.

[Statutory Authority: 1989 c 2. WSR 90-03-020, § 173-342-030, filed 1/9/90, effective 2/9/90.]