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Business Taxes Law Guide – Revision 2022
 

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 25205.15


Text of Section Operative Through July 11, 2021

25205.15. Manifest fee. (a) Except for the first four manifests used in a calendar year by a business with less than 100 employees, and except as provided in paragraph (2), in addition to any fees to cover printing and distribution costs, the department shall impose a manifest fee of seven dollars and fifty cents ($7.50) for each manifest form or electronic equivalent used by any person, in the following manner:

(1) The department shall bill generators for each manifest form or electronic equivalent. The billing frequency specified by the department may range from monthly to annually, with the payment by the generator required within 30 days from the date of receipt of the billing, and shall be determined based on consultation with the regulated community. In preparing the bills, the department shall distinguish between manifests used solely for recycled hazardous wastes and those used for nonrecycled hazardous wastes. In determining the billing frequency, the department may take into account each person’s volume of manifest usage.

(2) (A) The manifest fee shall not be collected on the use of manifest forms that are used solely for hazardous wastes that are recycled.

(B) The manifest fee for each manifest form or electronic equivalent used solely for hazardous waste derived from air compliance solvents shall be three dollars and fifty cents ($3.50). This is in addition to any fees charged to cover printing and distribution costs.

(3) The department shall implement a system for the use of manifest forms that distinguishes among recycling manifests used solely for hazardous wastes that are to be recycled, manifests used solely to transport hazardous waste derived from air compliance solvents, and general manifests that may be used for transporting waste for any purpose.

(4) (A) If a person erroneously reports on a manifest form or electronic equivalent that the manifest is being used for the transport of hazardous wastes that are being shipped for recycling or for the transport of hazardous wastes derived from air compliance solvents rather than the transport of other types of hazardous waste, the person shall pay the seven dollars and fifty cents ($7.50) manifest fee and an additional error correction fee of twenty dollars ($20) per manifest, as required pursuant to Section 25160.5.

(B) Notwithstanding subparagraph (A) the department shall provide the manifest user with a reasonable opportunity to notify the department of any incorrect use of the recycling manifest, as described in subparagraph (A), and to provide the department with the appropriate manifest fee payment without additional fines, penalties, or payment of the error correction fee.

(5) The department may adopt regulations to implement and administer the manifest fee system imposed pursuant to this subdivision.

(b) For purposes of subdivision (a), "manifest" has the same meaning as defined in paragraph (1) of subdivision (a) of Section 25160.

(c) The manifest fees collected pursuant to this section shall be deposited in the Hazardous Waste Control Account and be available for expenditure, upon appropriation by the Legislature.

(d) For purposes of this section, "air compliance solvent" means a solvent, including aqueous solutions, that are required or approved for use by regulations adopted by the State Air Resources Board, an air pollution control district, or an air quality management district, to meet air emission standards adopted by that board or district and, pursuant to those regulations, is required to be used instead of another solvent that was used and recycled prior to the adoption of those regulations.


Text of Section Operative July 12, 2021 Through December 31, 2021

25205.15. Manifest fee. (a) Except for the first four manifests used in a calendar year by a business with less than 100 employees, and except as provided in paragraph (2), in addition to any fees to cover printing and distribution costs, the department shall impose a manifest fee of seven dollars and fifty cents ($7.50) for each manifest form or electronic equivalent used by any person, in the following manner:

(1) The department shall bill generators for each manifest form or electronic equivalent. The billing frequency specified by the department may range from monthly to annually, with the payment by the generator required within 30 days from the date of receipt of the billing, and shall be determined based on consultation with the regulated community. In preparing the bills, the department shall distinguish between manifests used solely for recycled hazardous wastes and those used for nonrecycled hazardous wastes. In determining the billing frequency, the department may take into account each person’s volume of manifest usage.

(2) (A) The manifest fee shall not be collected on the use of manifest forms that are used solely for hazardous wastes that are recycled.

(B) The manifest fee for each manifest form or electronic equivalent used solely for hazardous waste derived from air compliance solvents shall be three dollars and fifty cents ($3.50). This is in addition to any fees charged to cover printing and distribution costs.

(3) The department shall implement a system for the use of manifest forms that distinguishes among recycling manifests used solely for hazardous wastes that are to be recycled, manifests used solely to transport hazardous waste derived from air compliance solvents, and general manifests that may be used for transporting waste for any purpose.

(4) (A) If a person erroneously reports on a manifest form or electronic equivalent that the manifest is being used for the transport of hazardous wastes that are being shipped for recycling or for the transport of hazardous wastes derived from air compliance solvents rather than the transport of other types of hazardous waste, the person shall pay the seven dollars and fifty cents ($7.50) manifest fee and an additional error correction fee of twenty dollars ($20) per manifest, as required pursuant to Section 25160.5.

(B) Notwithstanding subparagraph (A) the department shall provide the manifest user with a reasonable opportunity to notify the department of any incorrect use of the recycling manifest, as described in subparagraph (A), and to provide the department with the appropriate manifest fee payment without additional fines, penalties, or payment of the error correction fee.

(5) The department may adopt regulations to implement and administer the manifest fee system imposed pursuant to this subdivision.

(b) For purposes of subdivision (a), "manifest" has the same meaning as defined in paragraph (1) of subdivision (a) of Section 25160.

(c) The manifest fees collected pursuant to this section shall be deposited in the Hazardous Waste Control Account and be available for expenditure, upon appropriation by the Legislature.

(d) For purposes of this section, "air compliance solvent" means a solvent, including aqueous solutions, that are required or approved for use by regulations adopted by the State Air Resources Board, an air pollution control district, or an air quality management district, to meet air emission standards adopted by that board or district and, pursuant to those regulations, is required to be used instead of another solvent that was used and recycled before the adoption of those regulations.

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

(f) 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.