Form Boe-501-Ff - Hazardous Waste Facility Fee Return - Federal - Annual Page 2
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3BOE-501-FF (S1B) REV. 12 (4-13)
INSTRUCTIONS FOR HAZARDOUS WASTE FACILITY
FEE RETURN - FEDERAL - ANNUAL
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 according 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.
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 facility 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, and agencies are subject to state regulation concerning disposal or
management of hazardous waste including the payment of the Hazardous Waste Facility Fees. However, the Federal Government is not liable
for interest imposed by the California Revenue and Taxation Code.
FILING REQUIREMENT
Under section 43152.6 of the Hazardous Substances Tax Law, every facility operator who owes the facility fee is required to file annually 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 you are a
Lines 1
government agency operating a disposal facility which did not dispose of hazardous waste during the reporting period, enter
thru 8.
$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 report in this
Line 9.
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.
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
Lines 10
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 enter the
Line 10.
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 enter the
Line 11.
applicable rate in column B for the proper fee category.
Line 12.
Enter the applicable fee rate.
Line 13.
Prepayments are due the last day of February and August. Enter the amount of prepayments previously paid on line 13. If
delinquency charges were paid, do not include those amounts in the credit.
Subtract amount on line 13 from the amount on line 12.
Line 14.
If your fee return is postmarked after the due date, penalty is due. The penalty is 10 percent (0.10) of the fee due on line 14. Fee
Line 15.
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.
Add lines 14 and 15.
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);
the main menu, select the option Special Taxes and Fees.
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