Hazardous Substances Taxes – Disposal Fee
The California Department of Tax and Fee Administration (CDTFA) administers four (4) hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC), pursuant to the requirements of the California Hazardous Substances Tax Law.
Persons who dispose of hazardous waste to land at an authorized hazardous waste disposal facility in California will pay a disposal fee directly to the disposal facility (Hazardous Waste Generator Fees can also apply; refer to the Hazardous Substances Taxes - Generator Fee Page for more information on this fee), and the disposal facility then submits the fee and a return to the CDTFA. The fee varies and is determined by the waste category and the total tonnage of waste. Only the disposal facilities/operators are required to file returns with the CDTFA. (commenced 7-1-85, H&SC section 25174.1 et seq.)
- Frequently Asked Questions
Registration & Applications
- Are you required to register?
- To register with DTSC contact the Department of Toxic Substances Control (DTSC) or
- Call the DTSC Fees Unit at 1-916-445-1664.
The fees are adjusted annually and approved by the CDTFA to reflect increases or decreases in the cost of living as measured by the CPI issued by the Department of Industrial Relations. Current rates are posted on the CDTFA website on the above link.
- DTSC Annual Fee Summary
- Department of Toxic Substances Control
- Managing Hazardous Waste (household, universal, used oil, & e-waste)
If you have questions regarding this program or need to register with the CDTFA, please contact Special Taxes and Fees at the following address or telephone number:
Special Taxes and Fees, MIC: 88
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0088