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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 25174.2
[See Section 25174.6 for rates in effect from January 1, 1997 through December 31, 2000.]
Text of Section Operative January 1, 2001 Through July 11, 2021
25174.2. Base rate; procedure for adjustment. (a) The base rate for the hazardous wastes specified in Section 25174.6 which are disposed of or submitted for disposal in the state is eighty-five dollars and twenty-four cents ($85.24) per ton for disposal of hazardous waste to land.
(b) The base rate specified in subdivision (a) is the base rate for the period of January 1, 1997, to December 31, 1997. Beginning with calendar year 1998, and for each year thereafter, the State Board of Equalization shall adjust the base rate annually to reflect increases or decreases in the cost of living during the prior fiscal year, as measured by the Consumer Price Index issued by the Department of Industrial Relations or a successor agency.
(c) This section shall become operative on January 1, 2001.
Text of Section Operative July 12, 2021 Through June 30, 2022
25174.2. Base rate; procedure for adjustment. (a) The base rate for the hazardous wastes specified in Section 25174.6 which are disposed of or submitted for disposal in the state is eighty-five dollars and twenty-four cents ($85.24) per ton for disposal of hazardous waste to land.
(b) The base rate specified in subdivision (a) is the base rate for the period of January 1, 1997, to December 31, 1997. Beginning with calendar year 1998, and for each year thereafter, the California Department of Tax and Fee Administration shall adjust the base rate annually to reflect increases or decreases in the cost of living during the prior fiscal year, as measured by the Consumer Price Index issued by the Department of Industrial Relations or a successor agency.
(c) This section applies only to fees due through the June 2022 reporting period and earlier reporting periods.
(d) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.