Form Boe-501-Nw - Integrated Waste Management Fee Return Nonhazardous Wood Waste Facility Page 2
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2BOE-501-NW (BACK) REV. 5 (7-07)
INSTRUCTIONS - INTEGRATED WASTE MANAGEMENT FEE RETURN
NONHAZARDOUS WOOD WASTE FACILITY
Credit Card Payments. You can use a Discover/Novus, MasterCard, VISA, or American Express credit card to pay your
fees. Other credit cards cannot be accepted. EFT accounts are not eligible for credit card payments. Credit card payments
can be made by calling 800-272-9829 or through our website at After authorizing your payment, check
the box on your return indicating you have paid with a credit card. Be sure to sign and mail your return.
GENERAL/DEFINITIONS
The California State Board of Equalization (Board) administers the Integrated Waste Management Fee Program under section
48000 of the Public Resources Code. For the purposes of the fee imposed by section 48000, facilities which receive only
nonhazardous wood waste derived from timber production or wood product manufacturing shall, notwithstanding section
48000, pay a quarterly fee to the Board on all solid waste disposed at each disposal site, which does not exceed the amount
due and payable to the Board by those facilities during the 1992 calendar year.
Every operator of a disposal facility accepting nonhazardous wood waste exclusively is required to have a disposal facility permit
and shall pay a fee quarterly to the Board based on all solid waste disposed at each disposal site on or after January 1, 1990.
Section 46027 of the Solid Waste Disposal Site Cleanup and Maintenance Fee Law exempted facilities receiving only
nonhazardous wood waste derived from timber production or wood product from the definition of "Solid Waste Landfill"
effective July 1, 1992.
Effective October 1, 1993, Assembly Bill 1220 repealed section 46027 and added section 40195.1 to the Public Resources
Code. Section 40195.1 added facilities which receive only nonhazardous wood waste derived from timber production or wood
product manufacturing to the definition of "Solid Waste Landfill."
For the purposes of the fee imposed by section 48000, facilities which receive only nonhazardous wood waste derived from
timber production or wood product manufacturing shall, notwithstanding section 48000, pay a quarterly fee to the Board on all
solid waste disposed at each disposal site, which does not exceed the amount of the fee due and payable to the Board by those
facilities during the 1992 calendar year.
FILING REQUIREMENTS
Each fee payer is required to file a return quarterly with the Board. The return must be complete in every detail as called for on
the return. A duplicate of the return must be retained on the licensed premise for verification by Board auditors.
PREPARATION OF THE RETURN
Line 1.
Enter the total tonnage of nonhazardous wood waste accepted for disposal for the reporting quarter. This amount
includes recycled or inert nonhazardous wood waste removed and not disposed of in a disposal facility.
Line 2.
Enter the number of days you operated during the reporting quarter.
Line 3.
Divide the amount on line 1 by the number on line 2, enter the average tons of nonhazardous wood waste accepted
per operating day. If the amount is less than five tons, enter 0 on line 10; you are not required to complete Section II
DISPOSALS. If the average is equal to or greater than five tons, proceed to line 4 and complete the entire return.
Line 4.
Enter the total tons of nonhazardous wood waste accepted for disposal as reported on line 1.
Line 5.
Enter the total tons of recycled nonhazardous wood waste which was removed from the waste reported on line 1
and not disposed of in a disposal facility.
Line 6.
Enter the total tons of inert nonhazardous wood waste which was removed from the waste reported on line 1 and not
disposed of in a landfill. Material, included in line 1 above, which is used and has been approved as covered by the
California Integrated Waste Management Board, should be included in this total.
Line 7.
Enter the total tons of other nonhazardous wood waste which was removed from the waste reported on line 1 and
not disposed of in a disposal facility. You must attach a letter of explanation.
Line 8.
TOTAL TONS OF NONHAZARDOUS WOOD WASTE SUBJECT TO THE FEE. Subtract the total tons of recycled
nonhazardous wood waste (reported on lines 5, 6, and 7) from the total tons of nonhazardous wood waste accepted
for disposal (line 4) and enter this amount on line 8.
Line 9.
This is the current rate of fee per ton of nonhazardous wood waste.
Line 10.
FEE DUE. Multiply the total tons subject to the fee (line 8) by the rate on line 9.
Lines 11
If your fee is being paid after the due date shown on the front of the return, additional amounts are due for penalty
and 12.
and interest charges. The penalty is 10 percent (0.10) of the total fee on line 10. The interest rate is noted on line 12
on the front of this form and applies for each month or portion of month after the due date.
Total amount due and payable, including late filing charges, if applicable.
Line 13.
If you wish additional information, please contact the State Board of Equalization,
Environmental Fees Division, Waste Reduction Section,
PO Box 942879, Sacramento, CA 94279-0088, Telephone 800-400-7115.
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