The California State Board of Equalization (Board) 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 Board 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 disposal facility permit from the Integrated Waste Management Board and must pay a fee quarterly to the Board based on all solid waste disposed at each disposal site on or after January 1, 1990.