Hc-500 State Form 46332 - Hazardous Chemical Inventory Fee Return Page 2
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2Instructions for Completing Form HC-500
Who should use this form?
fuel in storage tanks entirely underground, not
The owner of a facility that is required to file an emergency and
having any other regulated substance above
hazardous chemical inventory form (Tier II) must also file this
threshold.
form and pay the fees. The Indiana Department of Environmental
Management (IDEM) regulates Tier II filings.
What if the information on the form is incorrect?
If the information on the form is not correct, you may make the
Are there any exemptions from this fee?
correction on the form.
Yes. Refer to your inventory filing letter or Section 311 (e) of
If a facility was closed during the calendar year, the fee is still
Title III of SARA for exemptions. If an owner is required to file
due. If a facility was sold during the calendar year, the owner
the TIER II form, then the HC-500 is required to be filed and
as of December 31st of the tax year owes the fee. Proper
the fee paid. All federal, state and local units of government
notification of any ownership changes must be made to both
that own and operate a facility (not privately run), are
the Indiana Department of Revenue and the Indiana Department
exempt from filing the Tier I/Tier II forms. Any facility
of Environmental Management.
that is exempt from filing the TierI/TierII forms is also
exempt from paying the inventory fee.
If any of these corrections affects the amount of your fee, you
may correct the fee amount on the form.
Why do I pay these fees?
These fees are required by law (IC 6-6-10-6). Every year, the
How are the fees calculated?
fees that are paid are distributed back to the counties to be used
The total at the bottom of a column reflects the amount shown
to implement emergency response plans to deal with chemical
by the Indiana Department of Revenue as being due.
accidents.
Any time a payment is mailed after the due date, a ten percent
How much are the fees?
(10%) penalty must be included. Multiply the base tax due by
The fee you owe depends upon the maximum amount of
10% (.10) and enter the amount in the penalty box
hazardous chemicals stored in your facility, at any one time
during the calendar year. This means that if a facility stored
If the return and/or payment are submitted after the due date,
hazardous chemicals for even one day, the full fee is still due.
interest must be calculated. For the recent interest rate, contact
This fee cannot be prorated. This fee is also dependent on
the Indiana Department of Revenue by calling (317) 615-2589
whether chemicals are stored above ground or in an underground
or see Departmental Notice #3 on the internet at:
tank. Only one fee category applies to a facility. If hazardous
dor/reference/notices/pdfs/dn03.pdf
chemicals are stored above ground and in an underground storage
tank, the greater fee rate is applicable.
Who must sign this form?
This form must be signed by the facility owner or a responsible
Category Column:
officer. Unsigned returns are not acceptable under Indiana Law.
Each facility is identified under the “Category” column. There
are three categories. Only one category applies to each facility.
Questions?
The fees are as follows:
If you have any questions regarding the information in this packet
or the completion of Form HC-500, please contact the Indiana
Category A: $200.00 for each facility that stores one million
Department of Revenue by calling (317) 615-2589.
(1,000,000) pounds or more of any single chemical
Correspondence should be addressed to the Indiana Department
at any one time during the previous calendar year.
of Revenue, Attn: Environmental Tax Section, HC-500, 100
Category B: $100.00 for each facility that stores fewer than
North Senate Avenue, Indianapolis, IN 46204-2253.
one million (1,000,000) pounds of any single
chemical at any one time during the previous
If you have any questions regarding Tier I/Tier II forms or
calendar year.
SARA Title III, please contact the Indiana Emergency Response
Category C: $50.00 for each facility that stores (10,000) gallons
Commission by calling (317) 233-0066.
of any single chemical in underground storage
tanks only, at any one time during the previous
Tier One/Tier Two forms must be submitted to: Indiana
calendar year.
Department of Environmental Management (IDEM), Attn: Tier
II, 100 North Senate Avenue, IGCN #1101, Indianapolis, IN
Note: All underground storage tank facilities must be in
46204-2241.
compliance with the Indiana Department of Revenue and
IDEM regulations.
Where do I mail this form?
Exemptions (HC-500 Only): Retail gasoline
Indiana Department of Revenue, Attn: Environmental Tax
stations with minimum storage threshold of 75,000
Section HC-500, 100 North Senate Avenue, Indianapolis, IN,
gallons of gasoline or 100,000 gallons of diesel
46204-2253
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