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?

Category Column:

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

Each facility should be identified under the “Category” column. There

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

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

form and pay the fees. The Indiana Department of Environmental

fees are as follows:

Management (IDEM) regulates Tier II filings.

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

Are there any exemptions from this fee?

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

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

during the previous calendar year.

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.

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

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

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

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

during the previous calendar year.

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

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

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

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

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

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

one time during the previous calendar year.

Local Emergency Planning Committees and appropriate fire

Note: All underground storage tank facilities must be in

departments, if their chemical storage inventories are equal or

exceed threshold quantities.

compliance with the Indiana Department of Revenue and IDEM

regulations.

Why do I pay these fees?

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

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

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

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

emergency response plans to deal with chemical accidents.

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

other regulated substance above threshold.

Taxpayer Identification Number

If you do not have a TID #, contact the Department of Revenue at

Penalty and Interest

(317) 615-2544 for assistance.

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

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

What is an Agency Interest Number and how do I find mine:

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

An Agency Interest Number (AI#) is assigned by IDEM to any entity

that is being regulated or is of interest to IDEM. It may be a clean-up

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

site, gas station, an industrial facility, or a mobile source (air). If you

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

do not know the AI# for the facility you are reporting for, you are able

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

to look it up using the IDEM Regulatory Services Portal

Departmental Notice #3 on the internet at:

( ). The search criteria that can be used

are facility name, CRTK ID, physical address, city, county, and zip

code. It will be listed on the “My Workspace” tab under the green bar

Who must sign this form?

labeled “My Facilities.” The number in the column labeled “Facility ID”

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

is your AI number associated with that facility. If you have questions

officer. Unsigned returns are not acceptable under Indiana Law.

about navigating the system from January 1st through March 15th,

you may call 1-877-674-2785 for assistance. From March 16th

Questions?

through December 31st, please call (317) 233-0066 for any of your

If you have any questions regarding the completion of Form HC-

questions regarding Tier I, Tier II or SARA Title III.

500, please contact the Indiana Department of Revenue by calling

(317) 615-2544.

How much are the fees?

The fee you owe depends upon the maximum amount of hazardous

Where do I mail this form?

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

Indiana Department of Revenue, Attn: Special Tax: Environmental,

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

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

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

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

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

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

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