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Business Taxes Law Guide – Revision 2022
 

Hazardous Substances Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law

Chapter 3. Determinations

Article 1. Returns and Payments

Section 43152.15


Text of Section Operative Through December 31, 2021

43152.15. Prepayment of consolidated fees. (a) In addition to the requirements imposed pursuant to Section 43152.7, a generator subject to the fees specified in Sections 25205.5 and 25205.9 of the Health and Safety Code shall make a prepayment of the fee by site to the California Department of Tax and Fee Administration that is due and payable on or before the last day of August of each calendar year. The prepayment shall be accompanied by a prepayment return in a form prescribed by the California Department of Tax and Fee Administration.

(b) For purposes of subdivision (a), the amount of the prepayment shall be not less than either of the following:

(1) One hundred percent of the applicable fee imposed on the generator, based on the generator's fee category as specified in Section 25205.5 of the Health and Safety Code for the total volume of hazardous waste generated by site during the period January 1 to June 30, inclusive, of the current calendar year in which the prepayment is due. The prepayment may be offset by fees paid by the generator for a local hazardous waste management program conducted by a local agency pursuant to a memorandum of understanding with the department that includes both of the following:

(A) The local fees are paid for the current calendar year for which the prepayment is due or the local fees are paid for the preceding calendar year, if fees have not been paid for the current year.

(B) The offset is subject to the limitations and requirements specified in subdivision (c) of Section 43152.7.

(2) Fifty percent of the generator fee liability paid to the California Department of Tax and Fee Administration by site for the preceding calendar year provided the generator paid a generator fee liability to the California Department of Tax and Fee Administration for the preceding calendar year for that site.

(c) The California Department of Tax and Fee Administration shall credit the amount of the prepayment against the amount of the fee due and payable for the calendar year in which the prepayment is due.

(d) Notwithstanding any other provision in this section, the prepayment of a generator fee shall not be required for any amount due that is less than five hundred dollars ($500), or for any other amount due if the California Department of Tax and Fee Administration determines that prepayment is not in the best economic interest of the program.

(e) Any person required to make a prepayment pursuant to this section who fails to make a prepayment by the due date specified in subdivision (a) shall also pay penalties and interest in accordance with Section 43155.

(f) This section applies only to fees due for the 2021 and earlier reporting periods.

(g) This section shall remain in effect only until January 1, 2022, and as of that date is repealed.

History—Added by Stats. 1995, Ch. 637, effective January 1, 1996. Stats. 1996, Ch. 226, in effect July 22, 1996, added subdivision (d) and relettered former subdivision (d) as (e). Stats. 2000, Ch. 923 (AB 2894), effective January 1, 2001, substituted "Section 43155" for "Sections 43155 and 43156" after "in accordance with" of subdivision (e). Stats. 2021, Ch. 73 (SB 158), in effect July 12, 2021, substituted "Section 43152.7, a" for "Sections 43152.7 and 43152.11, every" after "pursuant to" and substituted "California Department of Tax and Fee Administration that" for "board which" in the first sentence of subdivision (a) after "site to the"; substituted "California Department of Tax and Fee Administration" for "board" throughout; substituted "that" for "which" after "department" and added "both of" after "includes" in the second sentence of subdivision (b)(1); and added new subdivisions (f) and (g).