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.)
What is the hazardous waste disposal fee?
The hazardous waste disposal fee is imposed upon the disposal of hazardous waste at an authorized hazardous waste disposal facility in California. The customer pays the facility and then the facility remits the hazardous waste disposal fee to the CDTFA. The CDTFA administers the hazardous waste disposal fee in cooperation with the Department of Toxic Substances Control.
How are the hazardous waste disposal fee funds used?
The funds are used by the Department of Toxic Substances Control to support hazardous waste management in California including the review and analysis of past, present, or potential environmental public health effects related to toxic substances.
Who owes the hazardous waste disposal fee?
Anyone who disposes of hazardous waste at an authorized hazardous waste disposal facility in California must pay the hazardous waste disposal fee directly to the hazardous waste disposal facility.
How is the hazardous waste disposal fee charged
The hazardous waste disposal fee is charged based on the total weight (measured in tons) and type of hazardous waste. Disposal facilities collect the hazardous waste disposal fee from anyone that disposes of hazardous waste then remit the hazardous waste disposal fee to the CDTFA.
Who is required to register with the CDTFA and pay the hazardous waste disposal fee?
Each disposal facility must obtain a hazardous waste ID number and a hazardous waste facility permit (Health and Safety Code section 25205.2) or a grant of authorization from the Department of Toxic Substances Control (DTSC). The CDTFA registers each hazardous waste disposal facility based upon the information provided from the DTSC. The facility must then collect the hazardous waste disposal fees from their customers then remit the hazardous waste disposal fee to the CDTFA.
How do I register with the CDTFA?
The CDTFA registers each disposal facility based on the information provided from the Department of Toxic Substances Control (DTSC). The DTSC provides a list of permitted hazardous waste disposal facilities to the CDTFA to be registered.
Do I also need to register with any other agency?
Yes. Treatment, storage, and disposal facilities must obtain either a state or federal hazardous waste ID number as well as a hazardous waste facility permit (Health and Safety Code section 25205.2) or a grant of authorization from the Department of Toxic Substances Control (DTSC) For more information, visit the DTSC's Hazardous Waste or ID Manifest webpages.
Additionally, anyone who generates, transports, offers for transport, treats, stores, or disposes of hazardous waste generally must have a hazardous waste ID number. A hazardous waste ID number is used to identify the hazardous waste generator, transporter, and facility that handles hazardous waste.
How do I get status or information for an EPA ID Number?
You can check the status of the issuance of your new hazardous waste ID number by going to the Reports tab on DTSC's website. You can search your business name or site address and the report will show if you have a hazardous waste ID number. You can also look up other facility and manifest information by searching by hazardous waste ID number, address, or business name, on this site.
How do I contact the CDTFA if my business changes or I need additional information?
Feepayers should notify the CDTFA of any change of business ownership, email address, mailing or location address, phone or fax number, to ensure that returns and information about the fee are received timely. Use form CDTFA-345-SP, Notice of Business Change, Special Taxes and Fees Accounts to notify the CDTFA of changes.
You may also contact the CDTFA Customer Service Center at 1-800-400-7115 (TTY: 711) and select the option for "Special Taxes and Fees" or send a message through our website at Email Your Tax Questions.
What is the current hazardous waste disposal fee rate?
The hazardous waste disposal fee rates are set by statute (Health and Safety Code section 25174.6). The current and historical hazardous waste disposal fee rates can be viewed on the CDTFA's Tax Rates page.
The rates are adjusted annually to reflect increases or decreases in the cost of living as measured by the Consumer Price Index (CPI) issued by the Department of Industrial Relations. It is important for you to keep your account information current with the CDTFA so we may notify you of rate changes.
Hazardous waste disposal fee rates are also listed on the Department of Toxic Substances Control's Fee Summary webpage.
Are there any exemptions from the hazardous waste disposal fee?
Yes. Hazardous waste disposal fees do not apply to any of the following:
- Hazardous waste that results when a government agency, or its contractor, removes or remedies a release of hazardous waste in the state caused by another person.
- Hazardous waste generated or disposed of by a public agency operating a household hazardous waste collection facility in the state pursuant to Health and Safety Code, Division 20, Chapter 6.5, Article 10.8, commencing with Section 25218, including, hazardous waste received from conditionally exempt small quantity commercial generators.
- Hazardous waste generated or disposed of by local vector control agencies that have entered into a cooperative agreement pursuant to Health and Safety Code section 116180 or by county agricultural commissioners, if the hazardous waste resulted from their control or regulatory activities and if they comply with the requirements of this chapter and regulations adopted.
- Hazardous waste disposed of, or submitted for disposal or treatment, which is discovered and separated from solid waste as part of a load checking program.
- Hazardous waste disposed of by any person who acquires land for the sole purpose of owner-occupied single-family residential use, and who acquires that land without actual or constructive notice or knowledge that there is a tank containing hazardous waste on or under that property, if the waste is disposed in connection with the removal of the tank.
When is the hazardous waste disposal fee return and payment due?
The Hazardous Waste Disposal Fee return CDTFA-501-HD and payment are due monthly on the last day of the third calendar month following the period for which the hazardous waste disposal fee is due. For example, the January 2016 return is due on or before April 30, 2016.
The CDTFA mails your return to the address listed on your account. All registered feepayers should receive a return within 15 days of the due date. If you do not receive a return, please contact the CDTFA Customer Service Center at 1-800-400-7115 (TTY: 711) Monday through Friday (except state holidays) 8:00 a.m. to 5:00 p.m. (Pacific time), and select the option for Special Taxes and Fees or email your question to Email Your Tax Questions.
Returns and/or payments must be postmarked by the due date to be considered timely. If the due date falls on a Saturday, Sunday or state holiday, returns and/or payments postmarked or received by the next business day will be considered timely.
How do I pay the hazardous waste disposal fee?
Several options are available to make a payment including: directly online from your bank, credit card, check, or money order, and some of our customers are required to make payment through Electronic Funds Transfer (EFT). Feepayers with an estimated average monthly payment of $20,000 or more are required to pay by EFT. Please note that a service fee of 2.3% of the transaction amount will be charged by the credit card processing vendor. This service fee is retained by the vendor and is not revenue to the California Department of Tax and Fee Administration (CDTFA). The minimum fee is $1.00.
You may also submit payment with your return. Make your check or money order payable to "California Department of Tax and Fee Administration." Write your account number on your check or money order and make a copy for your records.
Am I required to pay the hazardous waste disposal fee by electronic funds transfer (EFT)?
If the amount of hazardous waste disposal fees you pay average $20,000 or more per month, you are required to pay by an Electronic Funds Transfer (EFT). The CDTFA will notify you in writing if you are required to remit your hazardous waste disposal fees electronically. Voluntary or mandatory EFT payments can be made on our website at Make a Payment. In order to register as an EFT participant, you must complete and return form CDTFA-555-ST, Authorization Agreement for Electronic Funds Transfer (EFT).
In addition to paying the hazardous waste disposal fee by EFT by the due date, you must also file the return by the due date. If no amount is owed, you must still file a timely return. A delinquent return, failure to pay by EFT, or a late payment will result in penalty and interest charges. More information about EFT payments can be found on the CDTFA website at Make a Payment.
How long do I need to keep records?
Records must be retained for at least four years from the time the hazardous waste disposal fee is due unless the CDTFA authorizes you in writing to destroy them sooner. For additional information regarding record retention please view Regulation 4901.
How do I claim a refund of the hazardous waste disposal fee?
If you have overpaid the hazardous waste disposal fees directly to the CDTFA, you may file a claim for refund by using form CDTFA-101, Claim for Refund or Credit, or by filing an amended return(s) stating the specific reason(s) for the overpayment. Claims for refund must be in writing, signed by the owner or an authorized representative, state the reason for the overpayment, specify the period for which you made the overpayment, and the amount of the refund requested. Additional refund details can be found on the CDTFA's Special Taxes Claims for Refund webpage.
Mail claims to:
California Department of Tax and Fee Administration
Appeals and Data Analysis Branch (MIC: 33)
P.O. Box 942879
Sacramento, CA 94279-0033
How long do I have to file a refund claim for the hazardous waste disposal fee?
Whichever of the following dates occurs last is your filing deadline:
- Three years after the due date of the return on which you overpaid the fee
- Six months after you overpaid the fee
- Six months after the date a determination (billing) became final
- Three years after the CDTFA collected an involuntary payment, such as from a levy or lien
Be sure to file your claim for refund by the applicable deadline. If you don't file on time, the CDTFA cannot consider your claim, even if you overpaid the fee. If you have questions about your deadline to file a refund claim, contact our Customer Service Center at 1-800-400-7115.
What is a uniform hazardous waste manifest?
A Uniform Hazardous Waste Manifest is the shipping document or bill of lading that travels with the hazardous waste from point of generation, through transportation, to the final treatment, storage, or disposal facility. It contains information about the type and quantity of hazardous waste and identifies the generator and location from where it was removed, the hazardous waste transporter, and the treatment, storage, and/or disposal facility. For more information on a hazardous waste manifest, visit the Department of Toxic Substances Control's Manifests webpage.
What is RCRA and non-RCRA Hazardous Waste?
The Resource Conservation Recovery Act of 1976 (RCRA) is a federal statute which regulates facilities that treat, store and/or dispose of hazardous waste. All RCRA hazardous wastes are identified in Part 261 of Title 40 of the Code of Federal Regulations and Appendices.
Non-RCRA Hazardous Wastes are considered those wastes which are regulated in California, other than the federally regulated RCRA hazardous wastes.
Registration & Applications
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