Occupational Lead Poisoning Prevention Fee Guide
Industry Topics

Definitions

Below are definitions for the occupational lead poisoning prevention program.

Employee

An “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 (section 38001 of title 17 of the California Code of Regulations).

It is presumed that salaried employees and corporate officers are employees, unless they have worked less than the 160-hour minimum.

Registration with Other Agencies

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

  • CalGold for information regarding 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).
  • 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.
  • California Tax Service Center for additional tax information.

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

Waivers

The California Department of Public Health (CDPH) Occupational Lead Poisoning Prevention Program may exempt from payment of fees those employers who demonstrate that lead is not present in their places of employment.

Employers who do not have lead or lead-containing materials present in any amount or who only have a minimal amount in their business operations during the previous calendar year may request a temporary fee waiver which, if granted, will relieve the employer of paying the fee for the waived calendar year. Fee waivers must be renewed each year. CDPH will review fee waiver requests and determine eligibility.

How to Apply

Fee Waiver – Request a fee waiver through our online services when filing your Occupational Lead Poisoning Return. Log in using your username and password, select your Occupational Lead Poisoning account and then the return for the period which you are filing. After you complete the Employees section of your return you will proceed to the Fee Waiver section, where you can request instructions to file a fee waiver online with CDPH.

Additional Fee Waiver Options – To request a fee waiver using a paper return, you must complete Section II, box 2 on the, CDTFA-501-LA, Occupational Lead Poisoning Prevention Fee Return for Category “A” or “B” Reporting.

After we receive and process your fee return, the CDPH Occupational Lead Poisoning Prevention Program will send you instructions for completing the waiver application online. CDPH will review your fee waiver request and determine eligibility. We do not mail or approve fee waiver applications.

Questions about Fee Waivers

Visit the CDPH's Occupational Lead Poisoning Prevention Program's webpage or send an email to Lead Fee Waiver for additional information.

Questions regarding SIC codes

If you believe your business has been assigned an incorrect SIC code, contact us at 1-800-400-7115 or by writing to:

California Department of Tax and Fee Administration
Registration and Licensing Section (MIC: 88)
PO Box 942879
Sacramento, CA 94279-7072

You must provide CDTFA with a description of your primary and other business activities. If you believe you know the correct SIC code for your business, you may include it.

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

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 surcharge. You must file a claim for the refund by whichever of the following dates that occurs last:

  • Three years from the due date of the return on which you overpaid the fee.
  • Six months from the date you overpaid the fee.
  • Six months from the date a determination (billing) became final.
  • Three years from the date 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).