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Hazardous Substances Taxes
Generator Fee

The Board of Equalization 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.

The Generator Fee applies to every person who generates five or more tons of hazardous waste at a site in California within a calendar year. This includes recycled waste, treated wood waste, and waste sent outside California for disposal. The fee is determined by the total tonnage of waste generated per site. If the Facility Fee has been paid for a site, the Generator Fee does not apply. (commenced 7-1-86, H&SC section 25205.5.)

Hazardous Waste Generator Fee Surplus Funds Unavailable

Special Notices

• Hazardous Waste Generator Fee Surplus Funds Unavailable

Information About

• Program Information
• Frequently Asked Questions

Registration

• Are you required to register?
• Online electronic registration (eReg)

California Identification (ID) Numbers

• The Department of Toxic Substances Control (DTSC) issues ID Numbers for generators, transporters, and treatment, storage, and disposal facilities that handle hazardous wastes not regulated under the Resource Conservation and Recovery Act (RCRA). If you need a California ID Number, you can find more information on DTSC's California ID Number page. You may call the DTSC Fees Unit at (916) 322-2448.
• The U.S. EPA issues federal (RCRA) ID Numbers

Rates

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

• Hazardous Waste Generator Fee, BOE-501-HG
  • Hazardous Waste Generator Fee Prepayment Form, BOE-501-HGP
• Hazardous Waste Generator Fee – Federal, BOE-501-FHG
  • Hazardous Waste Generator Fee Prepayment Form – Federal, BOE-501-FGP

Make a Payment

Forms & Publications

• Regulation 3000

Resources

• Hazardous Substances Tax Law
• Hazardous Waste Fee Health and Safety Code
• Regulations

Related Websites

• Department of Toxic Substances Control
• Managing Hazardous Waste (household, universal, used oil, & e-waste)
• EPA ID Numbers
• Sample Manifest Form

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 800-400-7115
(TTY: 711)

Email Your Tax Questions