(1) A local unit of government may not impose any tax, fee or surcharge on soil generated as a result of remedial action or replacement of leaking underground storage tanks if financial assistance from the Underground Storage Tank Compliance and Corrective Action Fund has been provided for the remedial action or tank replacement. (2) Nothing in this section shall be construed to prevent a local unit of government that owns, leases or operates a site for the disposal, transfer, recovery or treatment of solid waste from charging a fee for disposal or treatment of soil at such site.
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