Hazardous Substances Taxes - Activity Fee

The Board of Equalization (BOE) administers six hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC), pursuant to the requirements of the California Hazardous Substances Tax Law.

Activity Fees are assessed for permit applications, permit modifications, renewals of permits, requests for variance or site mitigation assessments or other activities, as notified by DTSC. The fees are billed by BOE upon notification from DTSC. (commenced 7-1-89, H&SC section 25205.7.)

The fee is non-refundable, even if the application is withdrawn or the permit or the modification is denied. The fee is tiered based on the permitted level of the facility and the type of permit activity.

Special Notices

Information About

  • Frequently Asked Questions

Registration & Applications


The fees are adjusted annually and approved by the BOE to reflect increases or decreases in the cost of living as measured by the CPI issued by the Department of Industrial Relations. Current rates are posted on the BOE website on the above link.

Returns & Reports

There are no specific returns for Hazardous Waste Activity Fees. Fees are assessed by Notice of Determination (billing) as identified by the Department of Toxic Substances Control.

Make a Payment

Forms & Publications


Related Websites

Contact Us

If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:

Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088

Telephone 1-800-400-7115
(TTY: 711)

Email Your Tax Questions