Free Hazardous Waste Disposal Fee Return - California

BOE-501-HD (S1F) REV. 19 (3-09)

BOARD OF EQUALIZATION

BOE USE ONLY
RA-B/A RR-QS AUD FILE REG REF

STATE OF CALIFORNIA


HAZARDOUS WASTE DISPOSAL FEE RETURN DUE ON OR BEFORE

[ FOID

]

YOUR ACCOUNT NO. EFF

BOARD OF EQUALIZATION ENVIRONMENTAL FEES DIVISION PO BOX 942879 SACRAMENTO CA 94279-6003
READ INSTRUCTIONS
BEFORE PREPARING


A WASTE SUBMITTED FOR DISPOSAL

B TONNAGE SUBJECT TO FEE (Round column A tonnage to next whole ton)

C APPLICABLE FEE

D TOTAL FEE (column B x C)

CATEGORIES

1. Exempt waste Non-RCRA 2a. Non-RCRA hazardous waste (generally includes asbestos)

1. 2a.

2b. Non-RCRA hazardous waste generated in 2b. a cleanup action (excludes asbestos) RCRA 3a. RCRA hazardous waste or hazardous waste not elsewhere classified 3b. RCRA hazardous waste treated to be a non-RCRA or nonhazardous waste 3c. RCRA hazardous waste generated in a cleanup action and treated to be a non-RCRA or nonhazardous waste 4. Mining waste 5. Extremely hazardous waste and restricted hazardous waste 6. Solid waste residues resulting from incineration or dechlorination 3a. 3b. 3c.

4. 5. 6.

7. Total fee (add the total amounts entered in column D, lines 1 through 6) Enter in box 7a the total fees included on line 7 that apply to
7a.
$
waste generated by a federal government agency.
8. Total fee from Designated Treatment Technology Waste Schedule (enter from Schedule C, line 7 if applicable) (Please see note under Schedule C instructions - Filing Requirements.) 9. Total fees due (add lines 7 and 8) 10. Penalty [multiply line 9 by 10% (0.10) if payment is made after due date shown above] 11.
INTEREST: One month's interest is due on the total fee for each month or fraction of a month that payment is delayed after the due date. The adjusted monthly interest rate is PENALTY INTEREST

7. $
8. $ 9. $ 10. $ 11. $ 12. $

12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)

IF PAID BY CREDIT CARD, CHECK HERE (Mandatory EFT accounts MUST pay by EFT).
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.

PRINT NAME AND TITLE SIGNATURE TELEPHONE NUMBER DATE


Make check or money order payable to State Board of Equalization.
Always write your account number on your check or money order. Make a copy of this document for your records.


HD

BOE-501-HD (S1B) REV. 19 (3-09)


HAZARDOUS WASTE DISPOSAL FEE RETURN INSTRUCTIONS

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.
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 Board of Equalization 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
Column B - For each category, round up to the next whole ton the tons shown in column A and enter in column B.
Column D Line 1. For each category, multiply the total tons entered in column B by the rate in column C and enter the total in
column D.
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. Line 7a. Line 8. 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 federal government agency, enter in box 7a the amount of fees reported on line 7 for such waste. 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.) Add the total amount of fees on lines 7 and 8.

Line 9.

PAYMENTS
Check or money order should be made payable to the State Board of Equalization.
Credit card payments can be made with Discover/Novus, MasterCard, VISA, or American Express. Other credit cards
cannot be accepted. EFT accounts are not eligible for credit card payments. Credit card payments can be made by
calling 800-272-9829 or through our website at www.boe.ca.gov. Click on the eServices tab and select credit card
payments. After authorizing your payment, check the box on your return indicating you have paid with a credit card. Be
sure to sign and mail your return.
Electronic Funds Transfer (EFT) must be initiated on or before the due date of the return and the funds must be
transferred into the Board of Equalization bank account on the first banking day following the day the payment is initiated
to be considered timely.
Please be advised that making your payment by EFT does not relieve you from the requirement to file your return by the due
date. If you are not registered to pay by EFT and would like to be, please contact us at 916-322-9534.


BOE-501-HD (S2) REV. 19 (3-09)

SCHEDULE C - HAZARDOUS WASTE DISPOSAL FEE DESIGNATED TREATMENT TECHNOLOGY WASTE

STATE OF CALIFORNIA BOARD OF EQUALIZATION

A CATEGORIES WASTE SUBMITTED

B TONNAGE ACCEPTED FOR DISPOSAL

C APPLICABLE FEE

D TOTAL FEE (column B x C)

1.

Exempt waste

1. 2a. 2b. 3a. 3b. 3c.

2a. Non-RCRA hazardous waste (generally includes asbestos) 2b. Non-RCRA hazardous waste generated in a cleanup action (excludes asbestos) 3a. Hazardous waste not elsewhere classified (RCRA waste) 3b. RCRA hazardous waste treated to be non-RCRA 3c. RCRA hazardous waste generated in a cleanup action and treated to be non-RCRA 4. Mining waste 5. Extremely and restricted hazardous waste 6. Solid waste residues resulting from incineration or dechlorination

$ $ $ $ $ $ $ $

4. 5. 6.

7. Total fee (enter here and on line 8 of the return the total of the amounts entered in column D) Enter in box 7a the amount of fees included on line 7 that have been applied to waste generated by a federal government agency. 7a. $ 7. $

INSTRUCTIONS - SCHEDULE C - FOR A DESIGNATED TREATMENT TECHNOLOGY WASTE

GENERAL INFORMATION
Section 25174.6(a)(7) of the Health and Safety Code specifies that fifty percent (50%) of the disposal fee rate that would otherwise
be applicable applies to each ton, or fraction thereof, of waste disposed of in the state that is a solid hazardous waste residue
resulting from treatment of a treatable waste by means of an authorized designated treatment technology, as defined in Health and
Safety Code section 25179.2.
DESIGNATED TREATMENT TECHNOLOGY
Designated treatment technology is a hazardous waste environmental technology certified by the Department of Toxic Substances
Control (DTSC), in accordance with Health and Safety Code section 25200.1.5, that DTSC has also designated, under Health and
Safety Code section 25179.7, as a method which will treat specified types of hazardous waste to substantially reduce or eliminate
the risk to human health and the environment posed by that waste. If the waste is treated to be nonhazardous, the fees on this
schedule do not apply.
FILING REQUIREMENTS
If any waste is reported at the reduced rate, this schedule must be sent with the return. Please note: Waste reported on
Schedule C should not be reported on lines 1 through 6 on the front of the return.


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