Form Boe-501-Ffp2 - Hazardous Waste Facility Fee Prepayment Form - Federal Second Prepayment Page 2
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3BOE-501-FFP2 (S1B) REV. 13 (4-13)
INSTRUCTIONS FOR HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM - FEDERAL
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 annual Hazardous Waste Facility Fee is imposed pursuant to Health and Safety Code section 25205.2, based upon the
allowable capacity and type of facility as specified in the permit, interim status document (ISD), or Federal Part A Application. If
your facility qualifies for more than one category (full permit, standardized permit, or postclosure permit) during the fee period,
the amount due is the fee for the category with the highest rate.
If your permit, ISD, or Federal Part A does not state the facility capacity and/or type, report at the highest level at which the
facility operated during any one month of the current fee period and submit a certification or permit modification to the
Department of Toxic Substances Control (DTSC) to establish capacity and/or type. If a facility's allowable capacity changes or
is initially established as the result of certification or permit modification, the fee that is due for the fee period in which the
change occurs is the higher fee. If a facility's type changes as the result of a permit or ISD modification, any change in the
facility fee will be effective the fee period following the one in which the modification becomes effective.
Prepayments of the fee are due and payable by the last day of February and of August of the current year. The prepayments
must not be less than 50 percent (0.50) of the applicable fee. See "Return Preparation" below. An annual return will be due and
payable on the last day of February following the current year.
FACILITIES THAT CEASE TO OPERATE
Facilities engaged in treatment and storage owe the highest fee to which the facility has ever been subject for the reporting
period immediately following the period during which the facility ceased actively treating or storing waste. Disposal facilities
must pay two times the fee for the reporting period immediately following the period during which the facility ceased disposal
activity. If your facility ceased activity on or after January 1, 1994, you will be deemed to have ceased activity when you have
actually ceased the activity and notified DTSC of your intent to close.
FEDERAL LIABILITY FOR THE FEE
Under 42 U.S.C. section 6961, federal departments, instrumentalities, or agencies are subject to state regulation concerning
disposal or management of hazardous waste including the payment of the Hazardous Waste Facility Fee. However, the Federal
Government is not liable for interest imposed by the California Revenue and Taxation Code.
FILING REQUIREMENTS OF SCHEDULE
Under section 43152.12(a) of the Hazardous Substances Tax Law, every facility operator who owes the facility fee is required
to file two prepayments on or before the last day of February and August of the calendar year 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.
RETURN PREPARATION
Enter in column B the rate for the highest category at which your facility is permitted for the current calendar year. If
Lines 1
you are a government agency operating a disposal facility which did not dispose of hazardous waste during the
thru 8.
reporting period, enter $10,000 in column B for line 1 only.
Enter the applicable fee in column B if you are operating under a standardized permit. Please note that you cannot
Line 9.
report in this category until you have been approved by DTSC to operate under a standardized permit. Otherwise,
you should report under the appropriate facility category listed on lines 1 through 8.
Lines 10
A facility fee is due from the facility operator for a facility that has been issued a postclosure permit. The fee is due
based upon the size of the facility. Definitions of facility sizes are attached.
and 11.
If the reporting period is within the first five years of the postclosure period, select the appropriate facility size and
Line 10.
enter the applicable rate in column B for the proper fee category.
If the reporting period is beyond the first five years of the postclosure period, select the appropriate facility size and
Line 11.
enter applicable rate in column B for the proper fee category.
Enter the applicable fee rate. If you are permitted for more than one category, enter the highest fee for those
Line 12.
permitted categories.
Enter the amount of the fee paid with your first prepayment. Your prepayment credit is the amount previously paid
Line 13.
minus any delinquency charges included in your prepayment.
Subtract amount on line 13 from amount on line 12.
Line 14.
If your fee is paid after the due date, penalty is due. The penalty is 10 percent (0.10) of the fee due on line 14.
Line 15.
Add lines 14 and 15, and enter total amount due and payable, including late charge, if applicable.
Line 17.
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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