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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 9.1. Facilities and Generator Fees*
Section 25205.12
Text of Section Operative July 1, 1998 Through July 11, 2021
25205.12. Facility fee exemption; permit-by-rule; conditional authorization. (a) The owner of a hazardous waste facility authorized to operate pursuant to a permit-by-rule, authorized under a grant of conditional authorization pursuant to Section 25200.3, exempted pursuant to subdivision (a) or (c) of Section 25201.5, or exempted pursuant to Section 25144.6 or 25201.14 is exempt from the facility fee specified in Section 25205.2 for any activities authorized by the permit-by-rule, under a grant of conditional authorization pursuant to Section 25200.3, exempted pursuant to subdivision (a) or (c) of Section 25201.5, or exempted pursuant to Section 25144.6 or 25201.14 at that facility for any year or reporting period during which the facility is operating.
(b) The retroactive portion of the facility fee exemption provided by subdivision (a) does not apply to any facility that was authorized by the department to operate on or before June 1, 1991, for any fees paid or billed prior to September 1, 1992.
(c) The operator of a hazardous waste facility authorized by the department to clean and recycle excavated underground storage tanks is exempt from the facility fee specified in Section 25205.2 with regard to those activities conducted before January 1, 1994, and those activities conducted after that date, until the effective date of a regulation adopted by the department governing the statewide requirements for the issuance of a permit for tank cleaning and recycling facilities.
(d) The operator of a hazardous waste facility operating pursuant to a standardized permit or a grant of interim status, as specified in Section 25201.6, is exempt from the facility fee specified in Sections 25205.2 and 25205.4 for any year or reporting period prior to January 1, 1993, during which the facility operated, if the hazardous waste treatment or storage activity was conducted prior to January 1, 1993, and the owner or operator is in compliance with the notification and application requirements of Section 25201.6, as amended in the 1993–94 Regular Session of the Legislature, or as amended thereafter, and either of the following circumstances apply:
(1) The owner or operator was not authorized by the department before July 1, 1993, to conduct the eligible treatment or storage activity.
(2) The owner or operator did not pay a hazardous waste facility fee, as specified in Section 25205.2, for that year or reporting period prior to July 1, 1993, for the facility that is the subject of the standardized permit.
Text of Section Operative July 12, 2021 Through December 31, 2021
25205.12. Facility fee exemption; permit-by-rule; conditional authorization. (a) The owner of a hazardous waste facility authorized to operate pursuant to a permit-by-rule, authorized under a grant of conditional authorization pursuant to Section 25200.3, exempted pursuant to subdivision (a) or (c) of Section 25201.5, or exempted pursuant to Section 25144.6 is exempt from the facility fee specified in Section 25205.2 for any activities authorized by the permit-by-rule, under a grant of conditional authorization pursuant to Section 25200.3, exempted pursuant to subdivision (a) or (c) of Section 25201.5, or exempted pursuant to Section 25144.6 at that facility for any year or reporting period during which the facility is operating.
(b) This section shall remain in effect only until January 1, 2022, and as of that date is repealed.
* SEC. 29. It is the intent of the Legislature that any provision of Section 25205.2, 25205.17, 25205.21, or 25205.22 of the Health and Safety Code, as amended or added at the 1993 session of the 1993–94 Regular Session of the Legislature, that reduces or eliminates hazardous waste facility fees required to be paid under existing law, shall provide amnesty from those fees not yet paid for all persons who failed to pay the required fee under that law. It is the further intent of the Legislature that, except as otherwise provided in subdivision (f) of Section 25205.2 of the Health and Safety Code, those persons who paid the then applicable fees are not entitled to any refund of the fees paid.