Fillable Form Hc-500 - Hazardous Chemical Inventory Fee Return (Page 2 of 2) in pdf

Instructions for Completing Form HC-500

Who should use this form?

Exemptions (HC-500 Only): Retail gasoline stations with minimum

The owner of a facility that is required to file an emergency and

storage threshold of 75,000 gallons of gasoline or 100,000 gallons

hazardous chemical inventory form (Tier II) must also file this

of diesel fuel in storage tanks entirely underground, not having any

form and pay the fees. The Indiana Department of Environmental

other regulated substance above threshold.

Management (IDEM) regulates Tier II filings.

What if the information on the form is incorrect?

Are there any exemptions from this fee?

If the information on the form is not correct, you may make the

Yes. Refer to your inventory filing letter or Section 311 (e) of Title

correction on the form.

III of SARA for exemptions. If an owner is required to file the TIER

II form, then the HC-500 is required to be filed and the fee paid.

If a facility was closed during the calendar year, the fee is still due.

All federal, state and local units of government that own and

If a facility was sold during the calendar year, the owner as of Dec.

operate a facility (not privately run), are exempt from filing the

31 of the tax year owes the fee. Proper notification of any ownership

Tier I/Tier II forms. Any facility that is exempt from filing the

changes must be made to both the Indiana Department of Revenue

Tier I/Tier II forms is also exempt from paying the inventory

and the Indiana Department of Environmental Management.

fee. However, all federal, state and local units of government

are still required to file the Tier I/Tier II forms with the state,

If any of these corrections affects the amount of your fee, you may

Local Emergency Planning Committees and appropriate fire

correct the fee amount on the form.

departments, if their chemical storage inventories are equal or

exceed threshold quantities.

How are the fees calculated?

The total at the bottom of a column reflects the amount shown by

Why do I pay these fees?

the Indiana Department of Revenue as being due.

These fees are required by law (IC 6-6-10-6). Every year, the fees that

are paid are distributed back to the counties to be used to implement

Any time a payment is mailed after the due date, a 10 percent (.10)

emergency response plans to deal with chemical accidents.

penalty must be included. Multiply the base tax due by 10 percent

(.10) and enter the amount in the penalty box.

How much are the fees?

The fee you owe depends upon the maximum amount of hazardous

If the return and/or payment are submitted after the due date,

chemicals stored in your facility, at any one time during the calendar

interest must be calculated. For the recent interest rate, contact the

year. This means that if a facility stored hazardous chemicals for

Indiana Department of Revenue by calling (317) 615-2544 or see

even one day, the full fee is still due. This fee cannot be prorated.

Departmental Notice #3 on the internet at:

This fee is also dependent on whether chemicals are stored above

ground or in an underground tank. Only one fee category applies

to a facility. If hazardous chemicals are stored above ground and

Who must sign this form?

in an underground storage tank, the greater fee rate is applicable.

This form must be signed by the facility owner or a responsible

officer. Unsigned returns are not acceptable under Indiana Law.

Category Column:

Each facility is identified under the “Category” column. There are

Questions?

three categories. Only one category applies to each facility. The

If you have any questions regarding the information in this packet

fees are as follows:

or the completion of Form HC-500, please contact the Indiana

Department of Revenue by calling (317) 615-2544. Correspondence

Category A: $200.00 for each facility that stores one million

should be addressed to the Indiana Department of Revenue, Attn:

(1,000,000) pounds or more of any single chemical at any one time

Excise Tax Section: Environmental, HC-500, P.O. Box 6080,

during the previous calendar year.

Indianapolis, IN 46206-6080.

Category B: $100.00 for each facility that stores fewer than one

If you have any questions regarding Tier I/Tier II forms or SARA Title

million (1,000,000) pounds of any single chemical at any one time

III, please contact the Indiana Department of Homeland Security by

during the previous calendar year.

calling (317) 233-0066.

Category C: $50.00 for each facility that stores (10,000) gallons

Tier One/Tier Two forms must be submitted to: Indiana Department of

of any single chemical in underground storage tanks only, at any

Environmental Management (IDEM), Attn: Tier II, 100 North Senate

one time during the previous calendar year.

Avenue, IGCN #1101, Indianapolis, IN 46204-2241.

Note: All underground storage tank facilities must be in

Where do I mail this form?

compliance with the Indiana Department of Revenue and IDEM

Indiana Department of Revenue, Attn: Excise Tax Section:

regulations.

Environmental, HC-500, P.O. Box 6080, Indianapolis, IN, 46206-

6080.

Form Hc-500 - Hazardous Chemical Inventory Fee Return Page 2

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