hazardous substance

(1) In general The term “hazardous substance” means— (A) any substance which is a hazardous substance as defined in section 101(14) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, (B) any substance which is designated as a hazardous substance under section 102 of such Act, and (C) any petroleum product (as defined in section 4612(a)(3) ).

Source

26 USC § 198(d)(1)


Scoping language

None identified. Default scope is assumed to be the entire title.
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