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CWM Chem. Servs., Ltd. Liab. Co. v. Roth

ELR Citation: 36 ELR 20060
Nos. No. 3, (N.Y., 03/23/2006)

The court removes the New York Superfund disposal tax—Environmental Conservation Law §27-0923(2)—from its statutory financing scheme for the cleanup of inactive hazardous waste disposal sites. The courts below have already held, and the state does not contest, that the disposal tax unlawfully discriminates against interstate commerce and violates the U.S. Commerce Clause. Removing the disposal tax in its entirety does the least damage to the overall statutory design. This approach preserves the generator tax as a revenue stream, and it does not significantly curtail revenues for funding hazardous waste cleanups because waste-end taxes, as a whole, are a small part of the overall financing scheme.