Occupational Lead Poisoning Prevention Fee Return – CDTFA-501-LA
GENERAL
Section 105190 of the California Health and Safety Code requires all employers with 10 or more employees in an industry for which there is evidence of a potential for occupational lead poisoning to pay the Occupational Lead Poisoning Prevention Fee. Those employers who do not have lead or lead-containing materials present in any amount or who only have a “de minimus amount” as defined in Regulation 38001, in their business operations may request a temporary fee waiver which, if granted, will relieve them of paying a fee for the calendar year. Waivers must be renewed each year. An employer with 10 or more employees that is not granted a waiver is subject to the fee. These fees are used to fund the Occupational Lead Poisoning Prevention Program in the California Department of Public Health (CDPH).
Only employers who do not have lead or lead-containing materials present or who only have a “de minimus amount” as defined in Regulation 38001, present at any California site can request a fee waiver. If you are requesting a waiver, you must complete all sections and follow the instructions. Instructions for completing a fee waiver application online will be sent to you by CDPH. California Department of Tax and Fee Administration (CDTFA) does not mail or approve fee waiver applications.
Each year CDPH provides CDTFA with a list of industries that have the potential for occupational lead poisoning. The industries are designated by Standard Industrial Classification (SIC) codes. CDPH also provides CDTFA with a list of employers whose business operations fall within the listed industries.
Under Revenue and Taxation Code (R&TC) section 43152.13, every employer subject to the fee is required to file an annual return following the period for which the fee is due, along with a payment payable to the California Department of Tax and Fee Administration. Under R&TC section 55042 in the Fee Collection Procedures Law, late payments result in a 10 percent (0.10) penalty and interest at an adjusted annual rate established under R&TC section 6591.5.
DEFINITIONS
(According to section 38001 of title 17 of the California Code of Regulations [CCR])
Employee means any individual employed for at least 160 hours in the prior calendar year regardless of whether the individual's specific job involved potential exposure to lead or lead-containing materials.
Standard Industrial Classification (SIC) code means a system of four-digit numerical codes to designate the activities of a business operation, set forth by the U.S. Office of Management and Budget in the Standard Industrial Classification Manual, 1987.
Lead was not present at the place of employment means that no amount of lead or lead-containing material was present at the place of employment, including job sites, or in the materials and processes used in the operation of the employer’s business, with the following exceptions:
- Lead that was not altered or disturbed during the operation of the employer's business and was present in a form, or contained in such a manner, that it could not be inhaled or ingested (examples are undisturbed building materials, unused materials and supplies, intact lead storage batteries); or
- Lead that was present as a result of general environmental contamination which was not the result of the employer's business.
De minimus amount as defined in Regulation 38001 amount means any of the following:
- Lead present in materials which are altered or disturbed and have a lead concentration less than (0.5) percent (5000 ppm) by weight;
- Lead present in materials where the total weight of such materials altered or disturbed during the calendar year is known to be 16 ounces (one pound) or less by weight;
- Lead present in materials where no such material is altered or disturbed at any individual employee's place of employment on more than one day during the calendar year, that is, if no employee works on more than one day during the calendar year in any location where lead-containing materials are being altered or disturbed, then the amount is de minimus.
PREPARATION OF RETURN
All employers with 10 or more employees in an industry for which there is evidence of a potential for occupational lead poisoning are required file and pay the Occupational Lead Poisoning Prevention Fee.
Persons may file the return without payment. However, if a waiver request and documentation are not submitted as required, or a waiver is not granted, the fee is due. CDTFA will bill you for any fee due, plus penalty and interest at the applicable rate.
If you have specific questions regarding fee waivers, contact the CDPH Occupational Lead Poisoning Prevention Program by calling toll-free (in California only) 1-866-627-1587, or (out-of-state) 1-510-620-5740. You may also write to: California Department of Public Health, OLPPP, Attention: Fee Waiver Request, 850 Marina Bay Parkway, Bldg. P, 3rd Floor, Richmond, CA 94804, or visit the CDPH website.
Fee returns and payments that are mailed must be postmarked on or before the due date.
If the due date falls on a Saturday, Sunday, or legal holiday, returns postmarked on the next business day are considered timely.
Employees
Enter the total number of your employees at all California locations that worked more than 160 hours from January through December of the reporting calendar year.
Click “Next”
Fee Waiver
By selecting “Yes,” I will request a fee waiver because lead or lead-containing materials were not present or were present in “de minimus amounts” as defined in Regulation 38001, at any California site of my business operation during the calendar year. I understand that if I do not complete a waiver application within 180 days following the due date of this return, or if a waiver is not granted, the fee plus applicable interest is due. Instructions to file a fee waiver online will be sent to you by the California Department of Public Health (CDPH) after this return is received and processed by the California Department of Tax and Fee Administration (CDTFA). CDTFA does not mail or approve fee waiver applications.
Are you requesting a fee waiver?
Select “Yes” or “No”
Click “Next”
Summary
All the totals below will be automatically populated based on your previous entries. Penalty and Interest will also be calculated if due.
Total Fee Due
Penalty
Interest
Click “Next”
Your Information
I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
First Name
Last Name
Title
Country
Telephone
Are you a paid preparer? Select “Yes or No”
Click “Submit”
Declaration of Intent
Enter your password and Click “OK”
Confirmation
This page provides confirmation of your return filing only. Please read it carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button. If you are finished, click “I'm Done”.