Form Boe-501-Hd - Hazardous Waste Disposal Fee Return Page 2
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3BOE-501-HD (S1B) REV. 23 (4-13)
HAZARDOUS WASTE DISPOSAL 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 INFORMATION
Under section 25174.1 of the Health and Safety Code, each operator at any facility, including, but not limited to, all Class II and
Class III landfills, at which hazardous wastes are disposed of, is required to collect the disposal fees from the person or persons
submitting the waste for disposal and pay the fees to the Board of Equalization (BOE).
The site operator is not required to collect the fee if the person submitting the waste for disposal provides written evidence from
the generator of the waste, as shown on the originating Hazardous Waste Manifest, that the waste is exempt from the fee. The
written evidence must accompany the manifest and contain the following information:
Name of generator
Site address where waste was generated
EPA number for the generating site
Generator's BOE account number, if the generator is registered
Type of waste submitted for disposal
Specific explanation of the reason the waste is exempt from the fee or subject to the cleanup rate
Signature and printed name of the person making the statement
Telephone number and address of contact person for the generator
For audit purposes, the written evidence should be retained in your files along with the Uniform Hazardous Waste Manifest.
FILING REQUIREMENTS
You are required to file a return monthly, along with a remittance for any fees due, postmarked on or before the last day of the
third month following the period covered by the return. The return must be filed even if wastes were not submitted or accepted for
disposal during the period covered by the return. Late payments are subject to a penalty of 10 percent (0.10) and interest at an
adjusted annual rate established under section 6591.5 of the Revenue and Taxation Code.
RETURN PREPARATION
For each category, round up to the next whole ton the tons shown in column A and enter in column B.
Column B -
For each category, multiply the total tons entered in column B by the rate in column C and enter the total in
Column D -
column D.
Line 1.
Exempt waste - Waste submitted for disposal for which the Disposal Fee does not apply, received with the
manifest and written evidence of exemption. The written evidence must meet the above requirements.
Pursuant to Health and Safety Code section 25174.6, the fees on lines 2a, 2b, 3b, 3c, and 4 apply to the first 5,000 tons of
hazardous wastes in each category disposed of, or submitted for disposal, in this state at each specific offsite facility by each
generator, or at each specific onsite facility, per month. Any additional tons in each category are not subject to the fees.
Lines 2b, 3c. Enter non-RCRA or RCRA hazardous wastes generated in a remedial action; removal action or corrective action
taken according to Chapter 6.5 (commencing with section 25100), Chapter 6.7 (commencing with section 25280),
Chapter 6.75 (commencing with section 25299.10), or Chapter 6.8 (commencing with section 25300); or generated
in any other required or voluntary cleanup, removal, or remediation of a hazardous substance.
Line 7.
Add the total amount of the fees entered in column D.
Waste generated by a federal government agency - if any waste submitted for disposal was generated by a
Line 7a.
federal government agency, enter in box 7a the amount of fees reported on line 7 for such waste.
Line 8.
Enter the total fees from Schedule C - Designated Treatment Technology Waste, as defined in section 25179.2 of
the Health and Safety Code. To qualify for the reduced rates, the waste must be a solid hazardous waste residue
resulting from treatment of a treatable waste by means of an authorized designated treatment technology.
(Please see note under Schedule C instructions - Filing Requirements.)
Line 9.
Add the total amount of fees on lines 7 and 8.
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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