Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Integrated Waste Management Fee Annotations
The annual Integrated Waste Management Fee imposed by Public Resource Code section 46801 is not due for any portion of calendar year 1993 because the statutory language imposing the fee and providing for its collection were repealed before the annual fee for that year was due. Landfill operators who charged their customers an amount which covered the annual fee for 1993 are not required by the statute to remit such amounts to the Board or to return such amounts to their customers. 12/22/93.
The federal government, its agencies, and instrumentalities are liable for the quarterly solid waste fee imposed by Public Resources Code section 48000, but not for the annual solid waste fee imposed by Public Resources Code section 46801 (now repealed). Effective October 6, 1992, the federal government is liable for the payment of penalties imposed by Revenue and Taxation Code sections 45153 and 45306. 10/07/94.
The removal or "mining" of fly ash several months after disposal at a disposal facility, to be distributed as a soil enhancement, does not exempt the fly ash from the fee. 3/05/98. (M99–1).
The fee does not apply to material used as landfill cover in order to comply with the Integrated Waste Management Board's regulations, and such material should not be included in the weight upon which the fee is based. Special types of cover materials are not subject to the fee if their use is approved by the Waste Board. However, new waste used as cover by a landfill operating pursuant to the performance standards set forth in section 17683 of the Waste Board's regulations is subject to the fee. 08/25/89.
Where sewer sludge, which contains a significant amount of liquids when it arrives at a landfill, is spread and dried at the landfill before it is placed on the disposal face, the fee should be calculated based on the dry weight of the sludge that is ultimately placed on the disposal face after the spreading and drying process has occurred. 02/19/93.
The fee does not apply to asphalt which is utilized by a landfill to construct wet weather pads so that the landfill can remain open during the rainy season. 06/05/92.