California Integrated Waste Management Fee (Solid Waste & Wood Waste)

The Integrated Waste Management Fee applies to operators of solid waste disposal facilities who are required to have a disposal facility permit from the Department of Resources Recycling and Recovery (CalRecycle), formerly the California Integrated Waste Management Board). The fee is based on all solid waste (including wood waste) disposed of at solid waste landfills in this state. The CDTFA collects the fee, which provides funding for the reduction and recycling of solid waste in California, from the facility operators and administers the program in cooperation with CalRecycle. (commenced 1-1-90; PRC section 48000 et seq.)

Special Notices

Information About


Make a Payment

Forms & Publications


Related Websites

Contact Us

If you have questions regarding this program or need to register with the CDTFA, please contact Special Taxes and Fees at the following address or telephone number:

Special Taxes and Fees. MIC: 88
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0088

Telephone 800-400-7115
(TTY: 711)

Email Your Tax Questions