Form Hc-500 - Hazardous Chemical Inventory Fee Return Page 2
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2INSTRUCTIONS FOR COMPLETING FORM HC-500
Who should use this form?
Category E:
Exempt: All federal, state and local units of
government are exempt from filing the Tier
Those who are required to file an emergency and hazardous
One/Tier Two forms. Therefore, any facility
chemical inventory form (Tier Two), must also file this form
which is exempt from filing Tier One/Tier
and pay the fees. The Indiana Department of Environmental
Two forms is also exempt from paying the
Management (IDEM) regulates the Tier Two filings.
fees imposed.
Are ther any exemptions from this fee?
What if the information on the form is incorrect?
Yes. Refer to your inventory filing packet and instructions
from IDEM, or refer to Section 311(e) of Title III of SARA
You should confirm that all information on the form is correct.
for exemptions. If you are required to file an inventory report,
If the information is not correct, make the corrections.
you are then required to file the HC-500 and pay this fee.
Again, if you have purchased or sold facilities during the
Why do I pay these fees?
calendar year, you still owe the fee for any time you maintained
These fees are required by law. Every year, the fees you pay
ownership. You cannot prorate your fee. Proper notification
are distributed back to the counties to be used to develop and
of any ownership changes must be made to both the Indiana
implement emergency response plans to deal with chemical
Department of Revenue and the Indiana Department of
accidents.
Environmental Management. Send a detailed letter of
explanation with this form when filing. You must also contact
How much are the fees?
IDEM to obtain and complete a report showing changes to
The fee you owe depends upon the maximum amount of
facility information.
hazardous chemicals stored in your facility, at any one time,
during the calendar year. This means even if you store
If any of these corrections affects the amount of your fees,
hazardous chemicals for only one (1) day, you still owe the
make the necessary changes to the HC-500 PAYMENT
full fee. THIS FEE IS NOT PRORATED! The fee is also
SUMMARY section on the front of this return.
dependent on whether you store above ground or in an
underground storage tank. Only one fee rate applies to each
How do I calculate the fees?
facility location. If you have both above and underground
Line 1 - The payment summary reflects the fee amount our
storage, you will pay only the greater of the fee rates. The
records show as being due.
facility fee rates are as follows:
Line 2 - Anytime your payment is mailed after the due date,
you must include the ten percent (10%) penalty.
Category Column:
Multiply Line 1 (the Base Tax Due) by 10% (.10)
Each facility is identified under the “Category” column. Only
and enter the amount on Line 2.
one category applies to each facility. There are four categories
Line 3 - If the return and/or payment are submitted after the
and applicable fees as follows:
due date, interest must be calculated. Contact the
Category A:
$200.00 for each facility which stores one
Department for the current interest rate at
million (1,000,000) pounds or more of any
(317) 615-2589.
single chemical at any one time during the
previous calendar year.
Who must sign this form?
Category B:
$100.00 for each facility which stores fewer
This form must be signed by the facility owner or a responsible
than one million (1,000,000) pounds of any
officer. Unsigned returns are not acceptable under Indiana
single chemical at any one time during the
Law.
previous calendar year.
Questions?
Category C:
$50.00 for each facility which stores, in
If you have any questions regarding the information in this
underground storage tanks only, any single
packet or the completion of the HC-500 Forms, please contact
chemical at any one time during the previous
the Indiana Department of Revenue by calling (317) 615-
calendar year. NOTE: All underground
2589. Correspondence should be directed to the Indiana
storage tank facilities must be in
Department of Revenue, ATTN: HC-500, 100 N. Senate
compliance with the Indiana Dept of
Avenue, Indianapolis, IN 46204.
Revenue and IDEM regulations.
Exemption: Retail gasoline stations with
If you have any questions regarding Tier One/Tier Two forms
minimum storage threshold 75,000 gallons of
or SARA Title III, please contact the Indiana Emergency
gasoline 100,000 gallons of diesel fuel stored
Response Commission by calling (317) 308-3028. Tier One/
in storage tanks entirely underground not
Tier Two forms must be submitted to: Indiana Emergency
having any other regulated materials above
Response Commission, 100 N. Senate Ave., P.O. Box 7024,
threshold.
Indianapolis, IN 46207-7024.
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