Tax Guide for Integrated Waste Management Fee (Solid Waste & Wood Waste)
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Non-Hazardous Wood Waste Facility Information

The California Department of Tax and Fee Administration (CDTFA) administers the Integrated Waste Management Fee Program pursuant to sections 40195.1 and 48000; of the Public Resources Code. For the purposes of the fee imposed by Section 48000, facilities which receive only nonhazardous wood waste derived from timber production or wood product manufacturing shall, notwithstanding Section 48000, pay a quarterly fee to the CDTFA on all solid waste disposed at each disposal site, as provided under the Integrated Waste Management Fee Law beginning with section 45001 of the Revenue and Taxation Code.

Every operator of a disposal facility accepting nonhazardous wood waste exclusively is required to have a solid waste facility permit from CalRecycle and must pay a fee quarterly to the CDTFA based on all solid waste disposed of at each disposal site on or after January 1, 1990.

Solid Waste Information System (SWIS)

A Solid Waste Information System (SWIS) number is issued by CalRecycle for solid waste facilities, operations, and disposal sites throughout California.

This number is needed to register for an Integrated Waste Management Fee account with the CDTFA.

Registration with Other Agencies

The processing of solid waste facility permits is administered by CalRecycle in conjunction with Local Enforcement Agencies. For information about obtaining a permit and whether you need a Solid Waste Information System (SWIS) account number, see the Solid Waste Facility Page on the CalRecycle website.

Visit the sites below for more information about other state, federal, and local taxing and licensing information:

  • The Governor's Office of Business and Economic Development (GO-Biz) offers extensive information on state, local, and federal permit requirements. For a listing of their assistance centers, visit GO-Biz.
  • CalGold for help with permit and licensing requirements for other state, federal, and local authorities (for example, you may need to be registered with the Franchise Tax Board or the Employment Development Department).
  • California Tax Service Center for additional tax information.

You may also want to consult with a tax professional for assistance on other agency requirements.

Exemptions

CalRecycle may exempt from the fee any operator of a solid waste landfill that, on a monthly average, receives less than five tons of solid waste per operating day.

To obtain an exemption, you should complete Section I, box 3 on the CDTFA-501-SQ, Integrated Waste Management Fee Return.

Refunds

Submit a Claim for Refund – File your claim for refund through our online services homepage. Log in using your username and password and select the account for which you want to claim a refund. Select the More link under the I Want To section. Then select the Submit a Claim for Refund link and follow the prompts.

Additional Claim for Refund Filing Options – You may also file your claim for refund by filing either:

  • A form CDTFA-101, Claim for Refund or Credit, or
  • An amended return(s) stating the specific reason(s) for the overpayment.

Claims for refund must be in writing, state the reason for overpayment, specify the period for which you made the overpayment, and the amount of the refund requested. Additional refund details can be found on our Filing Claims for Refund – Special Taxes and Fees webpage.

You may email the claim form to the Refund Team or mail it to:

California Department of Tax and Fee Administration
Appeals and Data Analysis Branch (MIC 33)
P.O. Box 942879
Sacramento, CA 94279-0033

Deadline to File a Claim for Refund

Be sure to file your claim for refund by the applicable deadline. If you do not file on time, we cannot consider your claim, even if you overpaid the fee. You must file a claim for refund by whichever of the following dates that occurs last:

  • Three years after the due date of the return on which you overpaid the fee.
  • Six months after you overpaid the fee.
  • Six months after the date a determination (billing) became final.
  • Three years after the CDTFA collected an involuntary payment, such as from a levy or lien.

If you have questions about your deadline to file a refund claim, contact our Customer Service Center at 1-800-400-7115 (CRS:711) weekdays between 7:30 a.m. and 5:00 p.m., Pacific Time (except state holidays).