STATE OF CALIFORNIA
BOE-501-HGP (FRONT) REV. 20 (4-13)
BOARD OF EQUALIZATION
HAZARDOUS WASTE GENERATOR
FEE PREPAYMENT FORM
BOE USE ONLY
DUE ON OR BEFORE
YOUR ACCOUNT NO.
BOARD OF EQUALIZATION
SPECIAL TAXES AND FEES
PO BOX 942879
SACRAMENTO CA 94279-6033
The Generator Fee is imposed on each person that generates (produces) hazardous waste of five (5) tons or more at a site
in each calendar year. The fee is calculated for each site's generation of waste at each site regardless of the waste's final
disposition (for example, recycling or disposal).
Under section 43152.15 of the Hazardous Substances Tax Law, a prepayment of the Generator Fee by site is due and
payable on or before the last day of August, with a remittance payable to the State Board of Equalization. An annual return
must be filed even if no additional Generator Fee is due. Failure to file either the prepayment or annual return may result in
the imposition of penalties. Under section 43155 of the Hazardous Substances Tax Law, late payment will result in a 10
percent (0.10) penalty and interest at an adjusted annual rate established under section 6591.5 of the Revenue and Taxation
Code. Facility operators who pay an annual Facility Fee at a site are not subject to a Generator Fee for the same site.
Please complete the worksheets on the reverse to calculate the total amount due below.
AMOUNT OF PREPAYMENT (place a check mark by the option you choose)
One hundred percent (100%) of the applicable Generator Fee based on the total volume of
hazardous waste generated for all sites during January 1 through June 30 of the current
An amount equal to fifty percent (50%) of the Generator Fee paid to the BOE for the entire
preceding calendar year
(if zero for prior year, you must use Option 1)
1. Amount of prepayment (enter amount from worksheet on reverse)
2. Penalty [multiply line 1 by 10% (0.10) if payment is made
after due date shown above]
INTEREST: One month's interest is due on the total fee for each month or
fraction of a month that payment is delayed after the due date. The adjusted
monthly interest rate is
4. TOTAL AMOUNT DUE AND PAYABLE (add lines 1, 2, and 3)
I hereby certify that this form, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is true, correct, and complete.
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