Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Hazardous Substances Tax Law

CHAPTER 3. DETERMINATIONS

Article 1. Returns and Payments

Section 43151

43151. Monthly returns. (a) The fee imposed pursuant to Section 25174.1 of the Health and Safety Code, which is a tax collected and administered under Section 43051, is due and payable to the board monthly on or before the last day of the third calendar month following the end of the calendar month for which the fee is due. Each taxpayer shall, on or before the last day of the third calendar month following the end of the calendar month for which the fee is due, make out a tax return for the calendar month, in the form as prescribed by the board, which may include, but not be limited to, electronic media in accordance with subdivision (c). The taxpayer shall deliver the return, together with a remittance of the amount of fee due, to the office of the board on or before the last day of the third calendar month following the end of the calendar month for which the fee is due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

(b) With the approval of the board, a taxpayer who has more than one facility subject to the taxes collected and administered under this chapter, may file a combined tax return covering operations at more than one, or all, of those facilities.

(c) The form required to be submitted by the taxpayer pursuant to this section shall show, for the taxpayer and for each person from whom the taxpayer accepted hazardous waste for disposal, all of the following:

(1) The total amount of hazardous waste subject to the tax and the amount of the tax for the period covered by the return.

(2) The amount of hazardous waste disposed during the tax period that is in each of the fee categories described in Section 25174.6 of the Health and Safety Code, and the amount of disposal fees paid for each of those categories.

(3) The amount of hazardous waste received for disposal by the taxpayer's facility or facilities that is exempt from the payment of disposal fees pursuant to Section 25174.7 of the Health and Safety Code, including a copy of any written documentation provided for any shipment or shipments of hazardous waste received by a facility.

(4) The amount of RCRA hazardous waste which is treated by the taxpayer so that the waste is considered to be non-RCRA hazardous waste for purposes of the disposal fee, pursuant to paragraph (2) of subdivision (b) of Section 25174.6.

(d) (1) Each taxpayer shall maintain records documenting all of the following information for each person who has submitted hazardous waste for disposal by the taxpayer during each calendar month and shall make those records available for review and inspection at the request of the board or the department:

(A) The tonnage of hazardous waste submitted for disposal.

(B) The type of hazardous waste disposed as specified by Section 25174.6 of the Health and Safety Code, including both of the following:

(i) Any characterization of the hazardous waste made by the person submitting the hazardous waste for disposal.

(ii) Any other documentation which the taxpayer maintains regarding the type of hazardous waste disposed to land.

(C) Any representation made by the person submitting the hazardous waste regarding any exemptions that may be applicable to the payment of disposal fees.

(D) For any RCRA hazardous waste which is treated by the taxpayer so that the waste is considered to be non-RCRA hazardous waste for purposes of the disposal fee, pursuant to paragraph (2) of subdivision (b) of Section 25174.6, all of the following information:

(i) The tonnage and type of hazardous waste.

(ii) The method or methods used to treat the hazardous waste.

(iii) Operating records documenting the treatment activity.

(iv) Representative and statistical waste sampling and analysis data demonstrating that the waste is no longer RCRA hazardous waste at the time of disposal.

(2) If the hazardous wastes submitted for disposal were accompanied by a manifest, the information specified in paragraph (1) shall be maintained by manifest number for each calendar month.

History.—Stats. 1982, Ch. 496, in effect July 12, 1982, substituted "collected . . . under" for "imposed by" before "Section" in the first sentence of, substituted "the" for "such" before "form," deleted "is" before "prescribed," and substituted "any" for "such" before "other" and "that" for "as" after "information" in the second sentence of, the first paragraph; and, added the second and third paragraphs. Stats. 1985, Ch. 20, effective March 29, 1985, substituted "quarterly" for "monthly" after "Section 43051 are due and payable to the board", substituted "the" for "each" after "on or before the 15th day of" in the first paragraph, added "following the quarterly period for which the tax is due" at the end of the first sentence, substituted "the" for "each" in the second sentence of the first paragraph after "on or before the 15th day of", added "following the quarterly period for which the tax is due", in the second sentence of the first paragraph, substituted "quarterly period" for "calendar month" after "shall make out a tax return for the preceding" in the first paragraph, added "following the quarterly period for which the tax is due" at the end of the first paragraph, substituted "1985" for "1982" at the end of the section referring to the date the section becomes operative. Stats. 1988, Ch. 1376, in effect September 26, 1988, deleted ''taxes" after "The" and added "fee . . . tax" in the first sentence of, substituted "last" for "15th" before "day" in the first sentence of, the first paragraph. Substituted "last" for "15th" before "day" in the second sentence of, added "and solid waste" after "waste" in the second sentence of, and substituted "each" for "the" in the second sentence of, the first paragraph. Substituted "last" for "15th" in the last sentence of the first paragraph. Stats. 1989, Ch. 1032, in effect September 29, 1989, substituted "25174.1" for "25174" in the first sentence of the first paragraph and deleted "hazardous waste" after "or all, of those" in the last sentence of the second paragraph. Stats. 1990, Ch. 1268, in effect September 25, 1990, but operative January 1, 1991, substituted "is" for "are" after "43051", deleted "and solid waste" after "hazardous waste" and substituted "the" for "each" before "tax" in the second sentence, deleted "hazardous waste" before "facility" in the second paragraph, and deleted third paragraph which stated, "This section shall become operative July 1, 1985." Stats. 1995, Ch. 638, in effect January 1, 1996, substituted "quarterly" for "monthly", inserted "third" before "calendar month", and substituted "end of the calendar month" for "quarterly period" in the first sentence. Inserted "third" before "calendar month", substituted "end of the calendar month" for "quarterly period", substituted "calendar month" for "quarterly period", and substituted "in accordance with subdivision (c)" for "showing the total amount of hazardous waste subject to the tax, the amount of tax for the period covered by the return, and any other information the board deems necessary" in the second sentence. Substituted "fee" for "tax", inserted "third calendar" before "month" and substituted "for which the fee is due" for "following the quarterly period for which the tax is due" in the third sentence. Adds "The form required . . . for each calendar month." Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003, substituted "in the form . . . electronic media" for "in the form prescribed by the board" after "calendar month," in the second sentence of, and added the fourth sentence to, subdivision (a).