Form Boe-501-Fgp - Hazardous Waste Generator Fee Prepayment Form - Federal
Download a blank fillable Form Boe-501-Fgp - Hazardous Waste Generator Fee Prepayment Form - Federal in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Boe-501-Fgp - Hazardous Waste Generator Fee Prepayment Form - Federal with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2BOE-501-FGP (FRONT) REV. 20 (4-13)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
HAZARDOUS WASTE GENERATOR FEE PREPAYMENT FORM - FEDERAL
BOE USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
BOARD OF EQUALIZATION
SPECIAL TAXES AND FEES
PO BOX 942879
SACRAMENTO CA 94279-6033
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL INFORMATION
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 generation of waste at each site regardless of the waste's final disposition
(for example, recycling or disposal).
Each year a prepayment of the fee is due by August 31, and an annual return for the year must be filed by the last day of
February following the end of the reporting period. 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. Facility operators who pay an
annual Facility Fee at a site are not subject to a Generator Fee for the same site.
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 Generator Fee. However, the
Federal Government is not liable for interest imposed by the California Revenue and Taxation Code.
FILING REQUIREMENTS
Under section 43152.15 of the Hazardous Substances Tax Law, a prepayment of the 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. This return must be filed even if
you have no tax liability. Under section 43155 of the Hazardous Substances Tax Law, late payment will result in a 10 percent
(0.10) penalty.
Please complete the worksheets on the reverse to calculate total amount due below.
AMOUNT OF PREPAYMENT (place a check mark by the option you choose)
Option 1
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
calendar year.
OR
Option 2
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)
ROUND
CENTS TO
.00
1. Amount of prepayment (enter amount from worksheet on reverse)
NEAREST
1.
$
..................
WHOLE
DOLLAR
2. Penalty [multiply line 1 by 10% (0.10) if payment is made
.00
$
after due date shown above]
2.
...............................................................................
3. Interest does not apply to this program
3.
............................................................
.00
4. TOTAL AMOUNT DUE AND PAYABLE (add lines 1 and 2)
4.
$
................................
EMAIL ADDRESS
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.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial