Instructions For Connecticut Hazardous Waste Tax Return Form Op-2231
ADVERTISEMENT
1STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES
25 Sigourney Street, Hartford CT 06106-5032
Form OP-2231
CONNECTICUT HAZARDOUS WASTE TAX RETURN
INSTRUCTIONS
WHO MUST FILE THIS RETURN:
This return is to be filed by: a) any generator of hazardous waste required to file a manifest pursuant to the
Resource Conservation and Recovery Act of
(42 USC
et seq.); b) any treatment facility required
1976
6901
to file
manifest
hazardous waste resulting from
treatment process; and c) any generator of hazardous
for
a
a
shipping hazardous waste to treatment or disposal facilities located in this state.
waste
* A consolidated return is required for all divisions of the same corporation. Subsidiaries and
other affiliated corporations must file their own returns using
tax
their own Connecticut
registration numbers.
* A return must be filed even when no tax is due.
*
Due Date: On or before the last day of the month immediately following the end of the calendar
quarter.
*
If the tax due for any quarter on Line 6 is less than $5, a generator shall not be required
to pay tax for that quarter, but must still file a tax return.
* Overpayment from
previous return may not be taken until an authorized credit memo is
a
received from the Department of Revenue Services.
*
Penalty for failure to file or pay tax when due: 10% (.10) of the tax due or $50,
whichever is greater.
Interest: if this is
late or amended return, interest is computed at the rate
a
of
per month or fraction thereof from the due date until the date of payment.
1% t.01)
Interest is computed on the amount which was not remitted on time.
* Make check payable to: COMMISSIONER OF REVENUE SERVICES, and mail to:
Department of Revenue Services
PO Box 5031
Hartford CT 061025031
Be sure to write your Connecticut Tax Registration Number on your check.
*
Exemptions: a) Any hazardous waste that is recycled is exempt. Recycled means a waste is
processed to recover
usable product, or is regenerated or reused. Burning for heat value
a
shall not be considered recycling. b) Any hazardous waste for which an assessment was paid
pursuant to Conn. Gen. Stat. §22a-132 during the course of handling is exempt. c) Any residue
resulting from the processing or treatment of hazardous waste at a facility approved in
accordance with the Resource Conservation and Recovery Act of 1976 (42 U.S.C. 56901 et
seq.) provided such residue is derived from hazardous waste received at the facility under
a manifest is exempt. d) Effective October 1, 1996, any hazardous waste removed or relocated
as
result of a project to remediate contaminated real property.
a
*
Special Assessment (Line
Pursuant to Conn. Gen. Stat.
the Commissioner
11):
§22a-132a,
of Revenue Services is required to assess each generator of hazardous waste for its share of
the administrative expenses of the Connecticut Siting Council associated with hazardous waste
siting.
OP-2231 (Rev. 10/96)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial