Proposed Amendments to Regulation 3000, Generator of Hazardous Waste, and Regulation 3021, Relief from Liability, and Proposed Adoption of Regulation 3001, Generation and Handling of Hazardous Waste Fee Operative On and After January 1, 2022

The California Department of Tax and Fee Administration (CDTFA) proposes amendments to Regulation 3000, Generator of Hazardous Waste, to clarify that the regulation applies to the administration of the generator fee imposed pursuant to former Health and Safety Code (HSC) section 25205.5 prior to its repeal operative January 1, 2022, and amendments to Regulation 3021, Relief from Liability, to clarify that Regulation 3021 applies to the generation and handling fee imposed by current HSC section 25205.5. CDTFA also proposes to adopt Regulation 3001, Generation and Handling of Hazardous Waste Fee Operative on and after January 1, 2022, to clarify the payment and return filing requirements for the generation and handling fee imposed by current HSC section 25205.5 and provide notice regarding new penalty and interest provisions that apply to the generation and handling fee.