qualified solid waste disposal facility
Defined in 1 place of the United States Code.
For purposes of subparagraph (A), the term “qualified solid waste disposal facility” means any facility if such facility provides solid waste disposal services for residents of part or all of 1 or more governmental units and substantially all of the solid waste processed at such facility is collected from the general public.
Source
- 1994–present26 U.S.C. § 7701Internal Revenue Code · Definitions · in this title