Form Boe-501-Hg - Hazardous Waste Generator Fee Return Page 2
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4BOE-501-HG (S1B) REV. 20 (4-13)
HAZARDOUS WASTE GENERATOR FEE
RETURN INSTRUCTIONS
Payments: You can make your payment by paper check, Online ACH Debit (ePay) or by credit card. To use ePay, go to our
website at , click on the eServices tab and log in to make a payment. To pay by credit card, go to our website
or call 1-855-292-8931. Mandatory EFT accounts must pay by EFT or ePay. Be sure to sign and mail your return.
GENERAL
The Generator Fee is imposed on each site that generates (produces) hazardous waste of 5 tons or more in each calendar year.
The fee is calculated for each site's generation of waste regardless of the waste's final disposition (for example, recycling or
disposal).
EXEMPTIONS FROM THE GENERATOR FEE
1) Used oil removed from motor vehicles that is recycled by a recycler permitted by the Department of Toxic Substances
Control (DTSC). "Motor vehicle" includes locomotives, vessels, and self-propelled, off-road equipment, whether or not the
equipment moves or is permitted to move on public highways.
2) Waste that is generated, recycled, and used onsite and not transferred offsite at any time.
3) Aqueous waste treated in a treatment unit operating, or which subsequently operates, under a permit by rule, conditional
authorization, or conditional exemption. However, hazardous waste generated by the treatment unit is subject to the
generator fee.
FILING REQUIREMENTS
Under section 43152.7 of the Hazardous Substances Tax Law, every site that generates hazardous waste is required to file a
return with a remittance payable to the State Board of Equalization. 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.
Fee returns and payments that are mailed must be postmarked on or before the due date shown on the return. If the due date
falls on a Saturday, Sunday, or legal holiday, returns postmarked on the next business day are considered timely. Facility
operators who pay the Facility Fee are not subject to the Generator Fee for the facility site.
FILING INSTRUCTIONS
Please select the appropriate fee category in column A on the front of the return for each site where hazardous waste was
generated in this state. Be sure to include non-manifested Treated Wood Waste in the total tonnage. Multiply the number of
generating sites in column B by the amount of fees in column C and enter the amount of fees due in column D.
If you are reporting for more than one site, please use the enclosed Schedule G or provide the site address, EPA number, and
appropriate fee category for each site on an attachment.
UNIFORM HAZARDOUS WASTE MANIFEST
To calculate the tonnages, obtain the information from your copy of the Uniform Hazardous Waste Manifest. Total quantity and
weight are indicated in boxes 11 and 12 of the manifest.
To convert a unit of measurement to tons, take the appropriate factor from below and multiply by your total quantity.
G = Gallon
0.00417 (Water)
T = Ton
1.0 (2,000 lbs.)
P = Pound
0.0005 (Pounds)
Y = Yard
1.35 (Soil)
Note: The conversion above provides a general guideline. Due to the characteristics of your waste, the tonnage may be
calculated with weight tickets.
PREPAYMENT CREDIT (LINE 11)
Some accounts were required to file a prepayment by August 31. If you paid a prepayment, enter on line 11 the amount of fee
paid. If delinquency charges were paid, do not include those amounts in the credit. If, after claiming the prepayment, the total
amount due and payable on line 15 is a credit, include a letter with your return requesting the amount be refunded to you.
If you need additional information, please contact the State Board of Equalization, Special Taxes and Fees, P.O. Box 942879, Sacramento, CA
94279-0088. You may also visit the BOE website at or call the Taxpayer Information Section at 1-800-400-7115 (TTY:711);
from the main menu, select the option Special Taxes and Fees.
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