coal waste sludge

(ii)The term “coal waste sludge” means the tar decanter sludge and related byproducts of the coking process, including such materials that have been stored in ground, in tanks and in lagoons, that have been treated as hazardous wastes under applicable Federal environmental rules absent liquefaction and processing with coal into a feedstock for the manufacture of coke.

Source

26 USC § 45(c)(7)(C)(ii)


Scoping language

For purposes of this section
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