Form CDTFA-501-HD "Hazardous Waste Disposal Fee Return" - California

What Is Form CDTFA-501-HD?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on August 1, 2017;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of Form CDTFA-501-HD by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-501-HD "Hazardous Waste Disposal Fee Return" - California

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CDTFA-501-HD (S1F) REV. 26 (8-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
HAZARDOUS WASTE DISPOSAL FEE RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6003
READ INSTRUCTIONS
BEFORE PREPARING
D
B
C
A
TOTAL FEE
TONNAGE
WASTE
APPLICABLE
(column B x C)
SUBJECT TO FEE
SUBMITTED
CATEGORIES
FEE
(Round column A
FOR
tonnage to next
DISPOSAL
whole ton)
1. Exempt waste
1.
Non-RCRA
2a. Non-RCRA hazardous waste
2a.
$
(generally includes asbestos)
2b. Non-RCRA hazardous waste generated in 2b.
$
a cleanup action (excludes asbestos)
RCRA
3a. RCRA hazardous waste or hazardous
3a.
$
waste not elsewhere classified
3b. RCRA hazardous waste treated to be a
3b.
$
non-RCRA or nonhazardous waste
3c. RCRA hazardous waste generated in a
3c.
cleanup action and treated to be a
$
non-RCRA or nonhazardous waste
4. Mining waste
4.
$
5. Extremely hazardous waste and restricted
5.
$
hazardous waste
6. Solid waste residues resulting from
6.
$
incineration or dechlorination
7. Total fee (add the total amounts entered in column D, lines 1 through 6)
Enter in box 7a the total fees included on line 7 that apply to
7a. $
7.
$
waste generated by a federal government agency.
8. Total fee from Designated Treatment Technology Waste Schedule (enter from Schedule C, line 7
8.
$
if applicable) (Please see note under Schedule C instructions - Filing Requirements.)
9. Total fees due (add lines 7 and 8)
9. $
10. Penalty [multiply line 9 by 10% (0.10) if payment is made after due date shown
10. $
PENALTY
above]
11.
INTEREST: One month's interest is due on the total fee for each month or fraction of a month that
11. $
INTEREST
payment is delayed after the due date. The adjusted monthly interest rate is
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)
12. $
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make check or money order payable to California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CDTFA-501-HD (S1F) REV. 26 (8-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
HAZARDOUS WASTE DISPOSAL FEE RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6003
READ INSTRUCTIONS
BEFORE PREPARING
D
B
C
A
TOTAL FEE
TONNAGE
WASTE
APPLICABLE
(column B x C)
SUBJECT TO FEE
SUBMITTED
CATEGORIES
FEE
(Round column A
FOR
tonnage to next
DISPOSAL
whole ton)
1. Exempt waste
1.
Non-RCRA
2a. Non-RCRA hazardous waste
2a.
$
(generally includes asbestos)
2b. Non-RCRA hazardous waste generated in 2b.
$
a cleanup action (excludes asbestos)
RCRA
3a. RCRA hazardous waste or hazardous
3a.
$
waste not elsewhere classified
3b. RCRA hazardous waste treated to be a
3b.
$
non-RCRA or nonhazardous waste
3c. RCRA hazardous waste generated in a
3c.
cleanup action and treated to be a
$
non-RCRA or nonhazardous waste
4. Mining waste
4.
$
5. Extremely hazardous waste and restricted
5.
$
hazardous waste
6. Solid waste residues resulting from
6.
$
incineration or dechlorination
7. Total fee (add the total amounts entered in column D, lines 1 through 6)
Enter in box 7a the total fees included on line 7 that apply to
7a. $
7.
$
waste generated by a federal government agency.
8. Total fee from Designated Treatment Technology Waste Schedule (enter from Schedule C, line 7
8.
$
if applicable) (Please see note under Schedule C instructions - Filing Requirements.)
9. Total fees due (add lines 7 and 8)
9. $
10. Penalty [multiply line 9 by 10% (0.10) if payment is made after due date shown
10. $
PENALTY
above]
11.
INTEREST: One month's interest is due on the total fee for each month or fraction of a month that
11. $
INTEREST
payment is delayed after the due date. The adjusted monthly interest rate is
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)
12. $
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make check or money order payable to California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CDTFA-501-HD (S1B) REV. 26 (8-17)
HAZARDOUS WASTE DISPOSAL FEE RETURN INSTRUCTIONS
Payments: To make your payment online, go to our website at www.cdtfa.ca.gov and select the "Make a Payment" tab.
You can also pay by credit card on our website, or by calling 1-855-292-8931. If paying by check or money order, be sure
to include your account number.
GENERAL INFORMATION
Under section 25174.1 of the Health and Safety Code, each operator at any facility, including, but not limited to, all Class II and
Class III landfills, at which hazardous wastes are disposed of, is required to collect the disposal fees from the person or persons
submitting the waste for disposal and pay the fees to the California Department of Tax and Fee Administration (CDTFA).
The site operator is not required to collect the fee if the person submitting the waste for disposal provides written evidence from
the generator of the waste, as shown on the originating Hazardous Waste Manifest, that the waste is exempt from the fee. The
written evidence must accompany the manifest and contain the following information:
Name of generator
Site address where waste was generated
EPA number for the generating site
Generator's CDTFA account number, if the generator is registered
Type of waste submitted for disposal
Specific explanation of the reason the waste is exempt from the fee or subject to the cleanup rate
Signature and printed name of the person making the statement
Telephone number and address of contact person for the generator
For audit purposes, the written evidence should be retained in your files along with the Uniform Hazardous Waste Manifest.
FILING REQUIREMENTS
You are required to file a return monthly, along with a remittance for any fees due, postmarked on or before the last day of the
third month following the period covered by the return. The return must be filed even if wastes were not submitted or accepted for
disposal during the period covered by the return. Late payments are subject to a penalty of 10 percent (0.10) and interest at an
adjusted annual rate established under section 6591.5 of the Revenue and Taxation Code.
RETURN PREPARATION
For each category, round up to the next whole ton the tons shown in column A and enter in column B.
Column B -
For each category, multiply the total tons entered in column B by the rate in column C and enter the total in
Column D -
column D.
Line 1.
Exempt waste - Waste submitted for disposal for which the Disposal Fee does not apply, received with the
manifest and written evidence of exemption. The written evidence must meet the above requirements.
Pursuant to Health and Safety Code section 25174.6, the fees on lines 2a, 2b, 3b, 3c, and 4 apply to the first 5,000 tons of
hazardous wastes in each category disposed of, or submitted for disposal, in this state at each specific offsite facility by each
generator, or at each specific onsite facility, per month. Any additional tons in each category are not subject to the fees.
Lines 2b, 3c. Enter non-RCRA or RCRA hazardous wastes generated in a remedial action; removal action or corrective action
taken according to Chapter 6.5 (commencing with section 25100), 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.
Add the total amount of the fees entered in column D.
Line 7.
Waste generated by a federal government agency - if any waste submitted for disposal was generated by a
Line 7a.
federal government agency, enter in box 7a the amount of fees reported on line 7 for such waste.
Line 8.
Enter the total fees from Schedule C - Designated Treatment Technology Waste, as defined in section 25179.2 of
the Health and Safety Code. To qualify for the reduced rates, the waste must be a solid hazardous waste residue
resulting from treatment of a treatable waste by means of an authorized designated treatment technology.
(Please see note under Schedule C instructions - Filing Requirements.)
Line 9.
Add the total amount of fees on lines 7 and 8.
If you need additional information, please contact the California Department of Tax and Fee Administration, Return Processing
Branch, P.O. Box 942879, Sacramento, CA 94279-0088. You may also visit the CDTFA website at www.cdtfa.ca.gov or call the
Customer Service Center at 1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees.
CDTFA-501-HD (S2) REV. 26 (8-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SCHEDULE C - HAZARDOUS WASTE DISPOSAL FEE
DESIGNATED TREATMENT TECHNOLOGY WASTE
A
B
C
D
WASTE
TONNAGE
TOTAL FEE
APPLICABLE
CATEGORIES
SUBMITTED
ACCEPTED FOR
(column B x C)
FEE
DISPOSAL
1. Exempt waste
1.
2a. Non-RCRA hazardous waste
2a.
$
(generally includes asbestos)
2b. Non-RCRA hazardous waste generated in
2b.
$
a cleanup action (excludes asbestos)
3a. Hazardous waste not elsewhere classified
3a.
$
(RCRA waste)
3b. RCRA hazardous waste treated to be
3b.
$
non-RCRA
3c. RCRA hazardous waste generated in a
3c.
$
cleanup action and treated to be non-RCRA
4. Mining waste
4.
$
5. Extremely and restricted hazardous waste
5.
$
6. Solid waste residues resulting from
6.
$
incineration or dechlorination
7. Total fee (enter here and on line 8 of the return the total of the
amounts entered in column D)
Enter in box 7a the amount of fees included on line 7 that have
7a.
$
7.
$
been applied to waste generated by a federal government
agency.
INSTRUCTIONS - SCHEDULE C - FOR A DESIGNATED TREATMENT TECHNOLOGY WASTE
GENERAL INFORMATION
Section 25174.6(a)(7) of the Health and Safety Code specifies that fifty percent (50%) of the disposal fee rate that would otherwise
be applicable applies to each ton, or fraction thereof, of waste disposed of in the state that is a solid hazardous waste residue
resulting from treatment of a treatable waste by means of an authorized designated treatment technology, as defined in Health and
Safety Code section 25179.2.
DESIGNATED TREATMENT TECHNOLOGY
Designated treatment technology is a hazardous waste environmental technology certified by the Department of Toxic Substances
Control (DTSC), in accordance with Health and Safety Code section 25200.1.5, that DTSC has also designated, under Health and
Safety Code section 25179.7, as a method which will treat specified types of hazardous waste to substantially reduce or eliminate
the risk to human health and the environment posed by that waste. If the waste is treated to be nonhazardous, the fees on this
schedule do not apply.
FILING REQUIREMENTS
If any waste is reported at the reduced rate, this schedule must be sent with the return. Please note: Waste reported on
Schedule C should not be reported on lines 1 through 6 on the front of the return.
CLEAR
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