Free Integrated Waste Management Fee Return Nonhazardous Wood Waste Faciltiy - California

BOE-501-NW (FRONT) REV. 5 (7-07)

STATE OF CALIFORNIA

INTEGRATED WASTE MANAGEMENT FEE RETURN NONHAZARDOUS WOOD WASTE FACILITY DUE ON OR BEFORE

BOARD OF EQUALIZATION
BOARD USE ONLY
RA-B/A RR-QS AUD FILE REG REF

[ FOID

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YOUR ACCOUNT NO. EFF

BOARD OF EQUALIZATION ENVIRONMENTAL FEES DIVISION PO BOX 942879 SACRAMENTO CA 94279-6095
READ INSTRUCTIONS BEFORE PREPARING

This return must be filed on or before the due date shown above by every person who operates a disposal facility accepting nonhazardous wood waste exclusively and is required to have a solid waste facilities permit. You are to report all nonhazardous wood waste accepted at each disposal site during the above calendar quarter.

I. OPERATIONS
1. Total tons of nonhazardous wood waste accepted during above calendar quarter 2. Total operating days for above calendar quarter 3. Average tons of nonhazardous wood waste accepted per operating day (divide line 1 by line 2)
ON LINE 3 IS EQUAL TO OR GREATER THAN 5 TONS, CONTINUE ON TO THE NEXT SECTION.

ROUND TO THE NEXT WHOLE TON

1. 2. 3.

.0 .0

*

* IF THE AMOUNT ON LINE 3 IS LESS THAN 5 TONS, ENTER A ZERO ON LINE 10 AND SIGN AND DATE THE RETURN. IF THE AMOUNT
II. DISPOSALS
4. Total tons of nonhazardous wood waste accepted during above calendar quarter (from line 1 above) 4. 5. Recycled nonhazardous wood waste removed from the waste stream and not disposed in a disposal facility 6. Inert nonhazardous wood waste removed from the waste stream and not disposed in a disposal facility 7. Other nonhazardous wood waste removed from the waste stream and not disposed in a disposal facility (attach letter of explanation) 8. TOTAL TONS OF NONHAZARDOUS WOOD WASTE SUBJECT TO THE FEE (subtract lines 5, 6, and 7 from line 4) 5.
(-) .0 .0 .0 .0
ROUND TO THE NEXT WHOLE TON

6. (-) 7. (-) 8.

III. FEE
9. Rate of fee per ton 10. FEE DUE (multiply tonnage on line 8 by the rate of fee on line 9) 11. Penalty [multiply line 10 by 10% (0.10) if payment is made after due date shown above] 12. 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

9. $ 10. $ 11. $

INTEREST 12. $

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

13. $

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.
YOUR SIGNATURE AND TITLE 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.

WD

CLEAR

PRINT

BOE-501-NW (BACK) REV. 5 (7-07)

INSTRUCTIONS - INTEGRATED WASTE MANAGEMENT FEE RETURN NONHAZARDOUS WOOD WASTE FACILITY
Credit Card Payments. You can use a Discover/Novus, MasterCard, VISA, or American Express credit card to pay your fees. 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. 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. GENERAL/DEFINITIONS The California State Board of Equalization (Board) administers the Integrated Waste Management Fee Program under section 48000 of the Public Resources Code. For the purposes of the fee imposed by section 48000, facilities which receive only nonhazardous wood waste derived from timber production or wood product manufacturing shall, notwithstanding section 48000, pay a quarterly fee to the Board on all solid waste disposed at each disposal site, which does not exceed the amount due and payable to the Board by those facilities during the 1992 calendar year. Every operator of a disposal facility accepting nonhazardous wood waste exclusively is required to have a disposal facility permit and shall pay a fee quarterly to the Board based on all solid waste disposed at each disposal site on or after January 1, 1990. Section 46027 of the Solid Waste Disposal Site Cleanup and Maintenance Fee Law exempted facilities receiving only nonhazardous wood waste derived from timber production or wood product from the definition of "Solid Waste Landfill" effective July 1, 1992. Effective October 1, 1993, Assembly Bill 1220 repealed section 46027 and added section 40195.1 to the Public Resources Code. Section 40195.1 added facilities which receive only nonhazardous wood waste derived from timber production or wood product manufacturing to the definition of "Solid Waste Landfill." For the purposes of the fee imposed by section 48000, facilities which receive only nonhazardous wood waste derived from timber production or wood product manufacturing shall, notwithstanding section 48000, pay a quarterly fee to the Board on all solid waste disposed at each disposal site, which does not exceed the amount of the fee due and payable to the Board by those facilities during the 1992 calendar year. FILING REQUIREMENTS Each fee payer is required to file a return quarterly with the Board. The return must be complete in every detail as called for on the return. A duplicate of the return must be retained on the licensed premise for verification by Board auditors. PREPARATION OF THE RETURN Line 1. Line 2. Line 3. Enter the total tonnage of nonhazardous wood waste accepted for disposal for the reporting quarter. This amount includes recycled or inert nonhazardous wood waste removed and not disposed of in a disposal facility. Enter the number of days you operated during the reporting quarter. Divide the amount on line 1 by the number on line 2, enter the average tons of nonhazardous wood waste accepted per operating day. If the amount is less than five tons, enter 0 on line 10; you are not required to complete Section II DISPOSALS. If the average is equal to or greater than five tons, proceed to line 4 and complete the entire return. Enter the total tons of nonhazardous wood waste accepted for disposal as reported on line 1. Enter the total tons of recycled nonhazardous wood waste which was removed from the waste reported on line 1 and not disposed of in a disposal facility. Enter the total tons of inert nonhazardous wood waste which was removed from the waste reported on line 1 and not disposed of in a landfill. Material, included in line 1 above, which is used and has been approved as covered by the California Integrated Waste Management Board, should be included in this total. Enter the total tons of other nonhazardous wood waste which was removed from the waste reported on line 1 and not disposed of in a disposal facility. You must attach a letter of explanation. TOTAL TONS OF NONHAZARDOUS WOOD WASTE SUBJECT TO THE FEE. Subtract the total tons of recycled nonhazardous wood waste (reported on lines 5, 6, and 7) from the total tons of nonhazardous wood waste accepted for disposal (line 4) and enter this amount on line 8. This is the current rate of fee per ton of nonhazardous wood waste. FEE DUE. Multiply the total tons subject to the fee (line 8) by the rate on line 9. If your fee is being paid after the due date shown on the front of the return, additional amounts are due for penalty and interest charges. The penalty is 10 percent (0.10) of the total fee on line 10. The interest rate is noted on line 12 on the front of this form and applies for each month or portion of month after the due date. Total amount due and payable, including late filing charges, if applicable.
If you wish additional information, please contact the State Board of Equalization, Environmental Fees Division, Waste Reduction Section, PO Box 942879, Sacramento, CA 94279-0088, Telephone 800-400-7115.

Line 4. Line 5. Line 6.

Line 7. Line 8.

Line 9. Line 10. Lines 11 and 12. Line 13.