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Community Contributor **

State OSHA Citation Categorization



I manage a steel fabrication shop with some mobile on-site welding involved. We deal mainly in high-end residential homes. A rep from the state came to audit a work site and, long story short, we received a citation. It's now paid, however, how do I categorize it? State Tax?

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Community Backer ***

Re: State OSHA Citation Categorization

Penalties and fines.  Not tax deductible.