Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Hazardous Waste Fee Health and Safety Code

CHAPTER 6.5 HAZARDOUS WASTE CONTROL

Article 7. Treatment, Recycling, and Disposal Technology

Section 25174.6

Text of section operative January 1, 1996 through December 31, 1997

25174.6. Operators; fees; maximum amount. (a) The fee provided pursuant to Section 25174.1 shall be determined as a percentage of the base rate, as adjusted by the State Board of Equalization, pursuant to Section 25174.2, or as otherwise provided by this section. The procedure for determining these fees is as follows:

(1) The following fees shall be paid for each ton, or fraction thereof for up to the first 5,000 tons of the following hazardous wastes disposed of, or submitted for disposal, in the state at each specific offsite facility by each producer, or at each specific onsite facility, per month, if the hazardous wastes are not otherwise subject to the fee specified in paragraph (3) or (4) and are not otherwise exempt from the fees imposed pursuant to this article:

(A) For non-RCRA hazardous waste, excluding asbestos, generated in a remedial action, a removal action, or a corrective action taken pursuant to this chapter, Chapter 6.7 (commencing with Section 25280), Chapter 6.75 (commencing with Section 25299.10), or Chapter 6.8 (commencing with Section 25300), or generated in any other cleanup, removal, or remediation of a hazardous substance, a fee of seven dollars and fifty cents ($7.50) per ton.

(B) For all other non-RCRA hazardous waste, a fee of 16.31 percent of the base rate for each ton.

(2) Thirteen percent of the base rate for each ton, or fraction thereof, shall be paid for up to the first 5,000 tons of hazardous waste disposed of, or submitted for disposal, in the state, at each specific offsite facility by each producer, or at each specific onsite facility, per month, which result from the extraction, benefication, and processing of ores and minerals, including phosphate rock and the overburden from the mining of uranium ore and which is not otherwise subject to the fee specified in paragraph (3) or (4).

(3) Two hundred percent of the base rate shall be paid for each ton, or fraction thereof, of extremely hazardous waste disposed of, or submitted for disposal, in the state.

(4) Two hundred percent of the base rate shall be paid for each ton, or fraction thereof, of restricted hazardous wastes listed in subdivision (b) of Section 25122.7 disposed of, or submitted for disposal, in the state.

(5) Forty and four-tenths percent of the base rate shall be paid for each ton, or fraction thereof, of hazardous waste disposed of, or submitted for disposal, in the state, which is not otherwise subject to the fees specified in paragraph (1), (2), (3), (4), or (6).

(6) Five percent of the base rate shall be paid for each ton, or fraction thereof, of hazardous waste disposed of, or submitted for disposal, in the state, that is a solid hazardous waste residue resulting from incineration or dechlorination. No fees shall be imposed pursuant to this paragraph on a solid hazardous waste residue resulting from incineration or dechlorination which is disposed of, or submitted for disposal, outside of the state.

(7) Fifty percent of the fee that would otherwise be paid for each ton, or fraction thereof, of hazardous waste disposed of in the state, that is a solid hazardous waste residue resulting from treatment of a treatable waste by means of a designated treatment technology, as defined in Section 25179.2. No fees shall be imposed pursuant to this paragraph on a solid hazardous waste residue resulting from treatment of a treatable waste by means of a designated treatment technology that is not a hazardous waste or which is disposed of, or submitted for disposal, outside of the state.

(b) The amount of fees payable to the State Board of Equalization pursuant to this section shall be calculated using the total wet weight, measured in tons or fractions thereof, of the hazardous waste in the form in which the hazardous waste existed at the time of disposal, submission for disposal, or application to land using a land disposal method, as defined in

Section 66260.10 of Title 22 of the California Code of Regulations, if all of the following apply:

(1) The weight of any nonhazardous reagents or treatment additives added to the waste, after it has been submitted for disposal, for purposes of rendering the waste less hazardous, shall not be included in those calculations.

(2) Except as provided by paragraph (7) of subdivision (a), any RCRA hazardous waste received, treated, and disposed at the disposal facility shall be subject to a disposal fee pursuant to this section as if it were a non-RCRA hazardous waste, if the waste, due to treatment, is no longer a RCRA hazardous waste at the time of disposal.

(c) All fees imposed by this section shall be paid in accordance with Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code.

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Text of section operative January 1, 1998 through December 31, 2000

25174.6. Operators; fees; maximum amount. (a) The fee provided in Section 25174.1 shall be calculated pursuant to the requirements of this section with regard to the manner in which the hazardous waste exists at the time of disposal in this state. The following procedures shall be used for determining these fees, if the hazardous waste is not otherwise exempt from the fees imposed pursuant to this article:

(1) For RCRA hazardous wastes generated in a remedial action, a removal action, or a corrective action taken pursuant to this chapter, Chapter 6.7 (commencing with Section 25280), Chapter 6.75 (commencing with Section 25299.10), or Chapter 6.8 (commencing with Section 25300), or generated in any other required or voluntary cleanup, removal, or remediation of a hazardous substance or RCRA hazardous waste, the following fees shall be paid for each ton, or fraction thereof, of hazardous waste disposed of in this state:

(A) Except as provided in subparagraph (B), for RCRA hazardous waste that is disposed of in compliance with land disposal restriction treatment standards adopted by the Environmental Protection Agency in Part 268 (commencing with Section 268.1) of Title 40 of the Code of Federal Regulations at the time of disposal, a fee of twenty-two dollars ($22) per ton.

(B) For RCRA hazardous waste subject to this paragraph that is treated so that the waste is no longer a RCRA hazardous waste at the time of disposal, the following fees shall be paid:

(i) For waste that is a non-RCRA hazardous waste, a fee of four dollars ($4) per ton.

(ii) For waste that is no longer a hazardous waste, a fee of one dollar and fifty cents ($1.50) per ton.

(2) For all other RCRA hazardous waste not subject to paragraph (1), the following fees shall be paid for each ton, or fraction thereof, of hazardous waste, disposed of in this state:

(A) If the RCRA hazardous waste is disposed of in compliance with land disposal restriction treatment standards adopted by the Environmental Protection Agency in Part 268 (commencing with Section 268.1) of Title 40 of the Code of Federal Regulations at the time of disposal, a fee of thirty-two dollars ($32) shall be paid per ton.

(B) If the RCRA hazardous waste is treated so that the waste is no longer a RCRA hazardous waste at the time of disposal, the following fees shall be paid:

(i) For waste that is a non-RCRA hazardous waste, a fee of twelve dollars and fifty cents ($12.50) per ton.

(ii) For waste that is no longer a hazardous waste, a fee of one dollar and fifty cents ($1.50) per ton.

(3) The following fees shall be paid for each ton, or fraction thereof, for up to the first 5,000 tons, of the following hazardous wastes disposed of, or submitted for disposal, in this state, at each specific offsite facility by each producer, or at each specific onsite facility per month, if the hazardous wastes are not otherwise subject to the fee specified in paragraph (5):

(A) For a hazardous waste that is a non-RCRA hazardous waste at the time of disposal, other than asbestos, that is generated in a remedial action, a removal action, or a corrective action taken pursuant to this chapter, Chapter 6.7 (commencing with Section 25280), Chapter 6.75 (commencing with Section 25299.10), or Chapter 6.8 (commencing with Section 25300), or generated in any other required or voluntary cleanup, removal, or remediation of a hazardous substance or non-RCRA hazardous waste, a fee of one dollar ($1) per ton.

(B) For all other hazardous wastes that are non-RCRA hazardous waste at the time of disposal, a fee of ten dollars and fifty cents ($10.50) per ton.

(4) For each ton, or fraction thereof, for up to the first 5,000 tons of hazardous waste disposed of, or submitted for disposal, in this state, at each specific offsite facility by each producer, or at each specific onsite facility, per month, that results from the extraction, beneficiation, and processing of ores and minerals, including phosphate rock and the overburden from the mining of uranium ore, and which is not otherwise subject to the fee specified in paragraph (5), a fee of ten dollars and fifty cents ($10.50) per ton.

(5) A fee of two hundred dollars ($200) per ton shall be paid for each ton, or fraction thereof, of the following types of hazardous wastes disposed of in this state:

(A) Hazardous waste that is extremely hazardous waste at the time of disposal.

(B) Hazardous waste that is a restricted hazardous waste listed in subdivision (b) of Section 25122.7 at the time of disposal.

(6) (A) Four dollars ($4) shall be paid for each ton, or fraction thereof, of hazardous waste disposed of, or submitted for disposal, in this state, that is a solid hazardous waste residue resulting from incineration or dechlorination.

(B) No fees shall be imposed pursuant to this paragraph on a solid hazardous waste residue resulting from incineration or dechlorination that is disposed of, or submitted for disposal, outside this state.

(b) The amount of fees payable to the State Board of Equalization pursuant to this section shall be calculated using the total wet weight, measured in tons or fractions thereof, of the hazardous waste in the form in which the hazardous waste exists at the time of disposal, or application to land using a land disposal method, as defined in Section 66260.10 of Title 22 of the California Code of Regulations, as that section read on January 1, 1998. However, the weight of any nonhazardous reagents or treatment additives added to the hazardous waste, after it has been submitted for disposal, for purposes of rendering the hazardous waste less hazardous, shall not be included in those calculations.

(c) All fees imposed pursuant to this section shall be paid in accordance with part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code.

(d) The disposal fee rates specified in this section shall be the rates for the period of January 1, 1998, to December 31, 1998. Beginning with calendar year 1999, and for each year thereafter, the State Board of Equalization shall, at the request of the department, adjust those rates to reflect increases or decreases in the cost of living during the prior fiscal year, as measured by the Department of Industrial Relations or a successor agency.

(e) This section shall become operative on January 1, 1998, and shall remain in effect only until January 1, 2001, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2001, deletes or extends that date.

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Text of section operative January 1, 2001

25174.6. Operators; fees; maximum amount. (a) The fee provided pursuant to Section 25174.1 shall be determined as a percentage of the base rate, as adjusted by the State Board of Equalization, pursuant to Section 25174.2, or as otherwise provided by this section. The procedure for determining these fees is as follows:

(1) The following fees shall be paid for each ton, or fraction thereof for up to the first 5,000 tons of the following hazardous wastes disposed of, or submitted for disposal, in the state at each specific offsite facility by each producer, or at each specific onsite facility, per month, if the hazardous wastes are not otherwise subject to the fee specified in paragraph (3) or (4) and are not otherwise exempt from the fees imposed pursuant to this article:

(A) For non-RCRA hazardous waste, excluding asbestos, generated in a remedial action, a removal action, or a corrective action taken pursuant to this chapter, Chapter 6.7 (commencing with Section 25280), Chapter 6.75 (commencing with Section 25299.10), or Chapter 6.8 (commencing with Section 25300), or generated in any other required or voluntary cleanup, removal, or remediation of a hazardous substance or non-RCRA hazardous waste, a fee of five dollars and seventy-two cents ($5.72) per ton.

(B) For all other non-RCRA hazardous waste, a fee of 16.31 percent of the base rate for each ton.

(2) Thirteen percent of the base rate for each ton, or fraction thereof, shall be paid for up to the first 5,000 tons of hazardous waste disposed of, or submitted for disposal, in the state, at each specific offsite facility by each producer, or at each specific onsite facility, per month, which result from the extraction, beneficiation, and processing of ores and minerals, including phosphate rock and the overburden from the mining of uranium ore and which is not otherwise subject to the fee specified in paragraph (3) or (4).

(3) Two hundred percent of the base rate shall be paid for each ton, or fraction thereof, of extremely hazardous waste disposed of, or submitted for disposal, in the state.

(4) Two hundred percent of the base rate shall be paid for each ton, or fraction thereof, of restricted hazardous wastes listed in subdivision (b) of Section 25122.7 disposed of, or submitted for disposal, in the state.

(5) Forty and four-tenths percent of the base rate shall be paid for each ton, or fraction thereof, of hazardous waste disposed of, or submitted for disposal, in the state, which is not otherwise subject to the fees specified in paragraph (1), (2), (3), (4), or (6).

(6) Five percent of the base rate shall be paid for each ton, or fraction thereof, of hazardous waste disposed of, or submitted for disposal, in the state, that is a solid hazardous waste residue resulting from incineration or dechlorination. No fees shall be imposed pursuant to this paragraph on a solid hazardous waste residue resulting from incineration or dechlorination which is disposed of, or submitted for disposal, outside of the state.

(7) Fifty percent of the fee that would otherwise be paid for each ton, or fraction thereof, of hazardous waste disposed of in the state, that is a solid hazardous waste residue resulting from treatment of a treatable waste by means of a designated treatment technology, as defined in Section 25179.2. No fees shall be imposed pursuant to this paragraph on a solid hazardous waste residue resulting from treatment of a treatable waste by means of a designated treatment technology that is not a hazardous waste or which is disposed of, or submitted for disposal, outside of the state.

(b) The amount of fees payable to the State Board of Equalization pursuant to this section shall be calculated using the total wet weight, measured in tons or fractions thereof, of the hazardous waste in the form in which the hazardous waste existed at the time of disposal, submission for disposal, or application to land using a land disposal method, as defined in

Section 66260.10 of Title 22 of the California Code of Regulations, if all of the following apply:

(1) The weight of any nonhazardous reagents or treatment additives added to the waste, after it has been submitted for disposal, for purposes of rendering the waste less hazardous, shall not be included in those calculations.

(2) Except as provided in paragraph (7) of subdivision (a), any RCRA hazardous waste received, treated, and disposed at the disposal facility shall be subject to a disposal fee pursuant to this section as if it were a non-RCRA hazardous waste, if the waste, due to treatment, is no longer a RCRA hazardous waste at the time of disposal.

(c) All fees imposed by this section shall be paid in accordance with Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code.

(d) This section shall become operative on January 1, 2001.