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Business Taxes Law Guide—Revision 2024
Hazardous Waste Fee
Health and Safety Code
Division 20. Miscellaneous Health and Safety Provisions
Chapter 6.5. Hazardous Waste Control
Article 7. Treatment, Recycling, and Disposal Technology
Section 25174.01
25174.01. Hazardous Waste Facilities Account; deposits. (a) The Hazardous Waste Facilities Account is established within the Hazardous Waste Control Account and shall be administered by the director. In addition to any other money that may be deposited in the Hazardous Waste Facilities Account pursuant to this chapter, all of the following amounts shall be deposited in the account:
(1) The fees collected pursuant to Sections 25205.2.
(2) The fees collected pursuant to Section 25187.2, to the extent that those fees are for the oversight of corrective action taken under this chapter at a site operated by a hazardous waste facility authorized to operate under this chapter.
(3) Any interest earned upon the money deposited in the Hazardous Waste Facilities Account.
(4) Any money received from the federal government pursuant to the federal act to pay department costs at sites operated by a hazardous waste facility authorized to operate under this chapter.
(5) Any reimbursements for funds expended from the Hazardous Waste Facilities Account for services provided by the department pursuant to this chapter at a site operated by a hazardous waste facility authorized to operate under this chapter, including, but not limited to, the reimbursements required pursuant to Sections 25201.9 and 25205.7.
(b) The funds deposited in the Hazardous Waste Facilities Account may be appropriated by the Legislature for expenditure as follows:
(1) To the department for the costs to administer and implement this chapter at sites operated by a hazardous waste facility authorized to operate under this chapter, but not for the costs of regulatory activities authorized under Article 10 (commencing with Section 25210), Article 10.01 (commencing with Section 25210.5), Article 10.02 (commencing with Section 25210.9), Article 10.1.1 (commencing with Section 25214.1), Article 10.1.2 (commencing with Section 25214.4.3), Article 10.2.1 (commencing with Section 25214.8.1), Article 10.4 (commencing with Section 25214.11), Article 10.5 (commencing with Section 25215), Article 10.5.1 (commencing with Section 25215.8), Article 13.5 (commencing with Section 25250.50), Article 14 (commencing with Section 25251), and Section 25214.10.
(2) To the department for allocation to the California Department of Tax and Fee Administration to pay refunds of fees collected pursuant to Section 43053 of the Revenue and Taxation Code and for the administration and collection of the fees imposed pursuant to Section 25205.2 that are deposited into the Hazardous Waste Facilities Account.
(3) (A) To the department for allocation to the office of the Attorney General for the support of the Toxic Substance Enforcement Program in the office of the Attorney General in carrying out investigations, inspections, and audits, and the administrative enforcement and adjudication thereof, for purposes of this chapter, at sites operated by a hazardous waste facility authorized to operate under this chapter or related to the owner or operator of a hazardous waste facility authorized to operate under this chapter, but not for regulatory activities authorized under Article 10 (commencing with Section 25210), Article 10.01 (commencing with Section 25210.5), Article 10.02 (commencing with Section 25210.9), Article 10.1.1 (commencing with Section 25214.1), Article 10.1.2 (commencing with Section 25214.4.3), Article 10.2.1 (commencing with Section 25214.8.1), Article 10.4 (commencing with Section 25214.11), Article 10.5 (commencing with Section 25215), Article 10.5.1 (commencing with Section 25215.8), Article 13.5 (commencing with Section 25250.50), Article 14 (commencing with Section 25251), and Section 25214.10.
(B) On or before October 1 of each year, the Attorney General shall report to the Legislature on the expenditure of any funds allocated to the office of the Attorney General for the preceding fiscal year pursuant to this paragraph. The report shall include all of the following:
(i) A description of cases resolved by the office of the Attorney General through settlement or court order, including the monetary benefit to the department and the state.
(ii) A description of injunctions or other court orders benefiting the people of the state.
(iii) A description of any cases in which the Attorney General’s Toxic Substance Enforcement Program is representing the department or the state against claims by defendants or responsible parties.
(iv) A description of other pending litigation handled by the Attorney General’s Toxic Substance Enforcement Program.
(C) Nothing in subparagraph (B) shall require the Attorney General to report on any confidential or investigatory matter.
(4) To the department for costs incurred by the Board of Environmental Safety in the administration and implementation of its duties and responsibilities established in Article 2.1 (commencing with Section 25125).
(c) (1) The department shall, at the time of the release of the annual Governor’s Budget, describe the budgetary amounts proposed to be allocated to the California Department of Tax and Fee Administration, as specified in paragraph (2) of subdivision (b).
(2) It is the intent of the Legislature that moneys appropriated in the annual Budget Act each year for the purpose of reimbursing the California Department of Tax and Fee Administration, a private party, or other public agency, for the administration and collection of the fees imposed pursuant to Section 25205.2 and deposited in the Hazardous Waste Facilities Account, shall not exceed the costs incurred by the California Department of Tax and Fee Administration, the private party, or other public agency, for the administration and collection of those fees.
(d) The Director of Finance, upon request of the director, may make a loan from the General Fund to the Hazardous Waste Facilities Account to meet cash needs. The loan shall be subject to the repayment provisions of Section 16351 of the Government Code and the interest provisions of Section 16314 of the Government Code.
(e) This section shall become operative on July 1, 2022.