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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 25205.22


Text of Section Operative Through July 11, 2021

25205.22. Imported non-RCRA hazardous waste generator/facility fee. (a) Prior to January 1, 1996, any person transporting, importing, or receiving non-RCRA hazardous waste imported into this state for purposes of treatment, recycling, or disposal shall be considered the generator of that waste and the facility shall be considered the site of generation for purposes of payment of the generator fee pursuant to Section 25205.5, and the facility operator shall pay the applicable generator fee even if the operator has also paid a facility fee, but no generator fee shall be assessed for non-RCRA hazardous waste imported prior to January 1, 1994.

(b) Notwithstanding subdivision (c), any fees due pursuant to this chapter for calendar year 1995 and which are due and payable in calendar year 1996 shall be paid in 1996 in accordance with Section 43152.7 of the Revenue and Taxation Code.

(c) On and after January 1, 1996, any person transporting, importing, or receiving non-RCRA hazardous waste imported into this state for purposes of treatment, recycling, or disposal shall be exempt from the payment of the generator fee imposed pursuant to Section 25205.5 and the generator surcharge imposed pursuant to Section 25205.9.


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

25205.22. Imported non-RCRA hazardous waste generator/facility fee. (a) Before January 1, 1996, any person transporting, importing, or receiving non-RCRA hazardous waste imported into this state for purposes of treatment, recycling, or disposal shall be considered the generator of that waste and the facility shall be considered the site of generation for purposes of payment of the generator fee pursuant to Section 25205.5, and the facility operator shall pay the applicable generator fee even if the operator has also paid a facility fee, but a generator fee shall not be assessed for non-RCRA hazardous waste imported before January 1, 1994.

(b) Notwithstanding subdivision (c), any fees due pursuant to this chapter for calendar year 1995 and that are due and payable in calendar year 1996 shall be paid in 1996 in accordance with Section 43152.7 of the Revenue and Taxation Code.

(c) On and after January 1, 1996, any person transporting, importing, or receiving non-RCRA hazardous waste imported into this state for purposes of treatment, recycling, or disposal shall be exempt from the payment of the generator fee imposed pursuant to Section 25205.5 and the generator surcharge imposed pursuant to Section 25205.9.

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

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


Text of Section Operative January 1, 2022

25205.22. Imported non-RCRA hazardous waste generator/facility fee. (a) On and after January 1, 2022, for hazardous waste imported into this state for purposes of treatment, recycling, or disposal, the operator of the facility receiving the imported hazardous waste shall pay the applicable generation and handling fee.

(b) This section shall become operative on January 1, 2022, and shall apply to the generation and handling fees due for the 2022 reporting period and thereafter, including the prepayments due during the reporting period and the fee due and payable by February 28 of the year following the reporting period.


* 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.