Form CDTFA-501-FFP "Hazardous Waste Facility Fee Prepayment Form - Federal First Prepayment" - California

What Is Form CDTFA-501-FFP?

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 May 1, 2018;
  • 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;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-501-FFP 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-FFP "Hazardous Waste Facility Fee Prepayment Form - Federal First Prepayment" - California

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STATE OF CALIFORNIA
CDTFA-501-FFP (S1F) REV. 16 (5-18)
CALIFORNIA DEPARTMENT OF
HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM - FEDERAL
TAX AND FEE ADMINISTRATION
FIRST PREPAYMENT
CDTFA USE ONLY
DUE ON OR BEFORE
RA-B/A
AUD
REG
YOUR ACCOUNT NO.
FILE
RR-QS
REF
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6015
READ INSTRUCTIONS
BEFORE PREPARING
A
B
ANNUAL
AMOUNT OF
CLASSIFICATION OF FACILITY SITES
FEE RATE
FEE DUE
1.
$
1. Disposal facility (if you are a government agency please see instructions on reverse)
$
2. Large onsite treatment facility
2.
3. Large offsite treatment facility
3.
4. Small treatment facility
4.
5. Minitreatment facility
5.
6. Large storage facility
6.
7. Small storage facility
7.
8. Ministorage facility
8.
9. Standardized permit facility (enter fee for appropriate category)
9(a).
SERIES A
9(b).
SERIES B
9(c).
SERIES C
9(d).
SERIES C
(Sm. Qty.)
10. Postclosure permit facility - within the first five years of the
10(a).
SMALL
postclosure period (enter fee for appropriate category)
10(b).
MEDIUM
10(c).
LARGE
11(a).
11. Postclosure permit facility - beyond the first five years of the
SMALL
postclosure period (enter fee for appropriate category)
11(b).
MEDIUM
11(c).
LARGE
12. Calculate prepayment due (must not be less than 50% (0.50) of the highest permitted fee category)
12.
$
13. Penalty [multiply line 12 by 10% (0.10) if your payment is made, or your return is filed, after
13.
$
PENALTY
the due date shown above]
14. TOTAL AMOUNT DUE AND PAYABLE (add lines 12 and 13)
14.
$
EMAIL ADDRESS
I hereby certify that this form, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is true, correct, and complete.
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.
CLEAR
PRINT
STATE OF CALIFORNIA
CDTFA-501-FFP (S1F) REV. 16 (5-18)
CALIFORNIA DEPARTMENT OF
HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM - FEDERAL
TAX AND FEE ADMINISTRATION
FIRST PREPAYMENT
CDTFA USE ONLY
DUE ON OR BEFORE
RA-B/A
AUD
REG
YOUR ACCOUNT NO.
FILE
RR-QS
REF
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6015
READ INSTRUCTIONS
BEFORE PREPARING
A
B
ANNUAL
AMOUNT OF
CLASSIFICATION OF FACILITY SITES
FEE RATE
FEE DUE
1.
$
1. Disposal facility (if you are a government agency please see instructions on reverse)
$
2. Large onsite treatment facility
2.
3. Large offsite treatment facility
3.
4. Small treatment facility
4.
5. Minitreatment facility
5.
6. Large storage facility
6.
7. Small storage facility
7.
8. Ministorage facility
8.
9. Standardized permit facility (enter fee for appropriate category)
9(a).
SERIES A
9(b).
SERIES B
9(c).
SERIES C
9(d).
SERIES C
(Sm. Qty.)
10. Postclosure permit facility - within the first five years of the
10(a).
SMALL
postclosure period (enter fee for appropriate category)
10(b).
MEDIUM
10(c).
LARGE
11(a).
11. Postclosure permit facility - beyond the first five years of the
SMALL
postclosure period (enter fee for appropriate category)
11(b).
MEDIUM
11(c).
LARGE
12. Calculate prepayment due (must not be less than 50% (0.50) of the highest permitted fee category)
12.
$
13. Penalty [multiply line 12 by 10% (0.10) if your payment is made, or your return is filed, after
13.
$
PENALTY
the due date shown above]
14. TOTAL AMOUNT DUE AND PAYABLE (add lines 12 and 13)
14.
$
EMAIL ADDRESS
I hereby certify that this form, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is true, correct, and complete.
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.
CLEAR
PRINT
CDTFA-501-FFP (S1B) REV. 16 (5-18)
HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM
FEDERAL INSTRUCTIONS
Payments: To make your payment online, go to our website at
www.cdtfa.ca.gov
and select Make a Payment. 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
The annual Hazardous Waste Facility Fee is imposed according to Health and Safety Code section 25205.2, based upon the allowable capacity
and type of facility as specified in the permit, Interim Status Document (ISD), or Federal Part A Application. If your facility qualifies for more than
one category (full permit, standardized permit, or postclosure permit) during the fee period, the amount due is the fee for the category with the
highest rate.
I
f your permit, ISD, or Federal Part A does not state the facility capacity and/or type, report at the highest level at which the facility operated
during any one month of the current fee period and submit a certification or permit modification to the Department of Toxic Substances Control
(DTSC) to establish capacity and/or type. If a facility's allowable capacity changes or is initially established as the result of certification or permit
modification, the fee that is due for the fee period in which the change occurs is the higher fee. If a facility's type changes as the result of a
permit or ISD modification, any change in the facility fee will be effective the fee period following the one in which the modification becomes
effective.
Prepayments of the fee are due and payable by the last day of February and August of the current year. The prepayments must not be less than
50 percent (0.50) of the applicable fee. See "Return Preparation" below. An annual return will be due and payable on the last day of February
following the current year. Fee returns and payments that are mailed must be postmarked on or before the due date shown on the return. If the
due date falls on a Saturday, Sunday, or legal holiday, returns postmarked on the next business day are considered timely.
FACILITIES THAT CEASE TO OPERATE
Facilities engaged in treatment and storage owe the highest fee to which the facility has ever been subject for the reporting period immediately
following the period during which the facility ceased actively treating or storing waste. Disposal facility must pay two times the fee for the
reporting period immediately following the period during which the facility ceased disposal activity. If your facility ceased activity on or after
January 1, 1994, you will be deemed to have ceased activity when you have actually ceased the activity and notified DTSC of your intent to close.
FEDERAL LIABILITY FOR THE FEE
Under 42 U.S.C. section 6961, federal departments, instrumentalities, and agencies are subject to state regulation concerning disposal or
management of hazardous waste including the payment of the Hazardous Waste Facility Fees. However, the federal government is not liable for
interest imposed by the California Revenue and Taxation Code.
FILING REQUIREMENTS OF SCHEDULE
Under section 43152.12(a) of the Hazardous Substances Tax Law, every facility operator who owes the facility fee is required to file two
prepayments on or before the last day of February and August of the calendar year with a remittance payable to the California Department of
Tax and Fee Administration. Under section 43155 of the Hazardous Substances Tax Law, late payment will result in a 10 percent (0.10) penalty
and interest at an adjusted annual rate established under section 6591.5 of the Revenue and Taxation Code. However, interest does not apply
to federal government entities.
RETURN PREPARATION
Enter in column B the rate for the highest category at which your facility is permitted for the current calendar year. If you are a
Lines 1
government agency operating a disposal facility which did not dispose of hazardous waste during the reporting period, enter $10,000
thru 8.
in column B for line 1 only.
Enter the applicable fee in column B if you are operating under a standardized permit. Please note that you cannot report in this
Line 9.
category until you have been approved by DTSC to operate according to a standardized permit. Otherwise, you should report under
the appropriate facility category listed on lines 1 through 8.
A facility fee is due from the facility operator for a facility that has been issued a postclosure permit. The fee is due based upon the
Lines 10
size of the facility. Definitions of facility sizes are attached.
and 11.
If the reporting period is within the first five years of the postclosure period, select the appropriate facility size and enter the
Line 10.
applicable rate in column B for the proper fee category.
If the reporting period is beyond the first five years of the postclosure period, select the appropriate facility size and enter the
Line 11.
applicable rate in the column B for the proper fee category.
Enter the amount of prepayment being paid. The amount must not be less than 50 percent (0.50) of the applicable fee due, as
Line 12.
identified in lines 1 through 11.
If your fee is paid or your return is filed after the last day of February of the current year, a penalty is due. The penalty is 10 percent
Line 13.
(0.10) of the fee due on line 12.
Add lines 12 and 13.
Line 14.
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-FFP (S2) REV. 16 (5-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
DEFINITIONS FOR HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM - FEDERAL
The following definitions apply to the facility's allowable capacity during any one month as stated in your
permit, ISD, or Federal Part A. If no capacity is stated, you must report based on your actual operations.
Lines 1
Disposal facility - A facility used for the disposal of hazardous waste.
thru 8.
Large onsite/offsite treatment facility - Treats, land treats, or recycles 1,000 or more tons of hazardous
waste.
Onsite facility - A hazardous waste treatment facility at which hazardous waste is produced and
which is owned by, leased to, or under the control of the producer of the waste.
Offsite facility - A hazardous waste treatment facility that is not an onsite facility.
Small treatment facility - Treats, land treats, or recycles more than 0.5 tons (1,000 pounds), but less than
1,000 tons of hazardous waste.
Minitreatment facility - Treats, land treats, or recycles 0.5 tons (1,000 pounds) or less of hazardous waste.
Large storage facility - Stores 1,000 or more tons of hazardous waste.
Small storage facility - Stores more than 0.5 tons (1,000 pounds), but less than 1,000 tons of hazardous
waste.
Ministorage facility - Stores 0.5 tons (1,000 pounds) or less of hazardous waste.
Series A Standardized Permit (Treatment) - Total influent volume of liquid hazardous waste treated is greater
Line 9.
than 50,000 gallons per calendar month, or total volume of solid hazardous waste treated is greater than
100,000 pounds per calendar month, or any liquid or solid hazardous waste is stored for more than one
calendar year.
Series A Standardized Permit (Storage) - Total facility storage design capacity is greater than 500,000
gallons of liquid hazardous waste or greater than 500 tons of solid hazardous waste, or any liquid or solid
hazardous waste is stored for more than one calendar year.
Series B Standardized Permit (Treatment) - Total influent volume of liquid hazardous waste treated is greater
than 5,000 gallons but less than 50,000 gallons per calendar month, or total volume of solid hazardous
waste treated is greater than 10,000 pounds but less than 100,000 pounds per calendar month.
Series B Standardized Permit (Storage) - Total facility storage design capacity is greater than 50,000 gallons
but less than 500,000 gallons liquid hazardous waste or greater than 100,000 pounds but less than 500
tons solid hazardous waste.
Series C Standardized Permit (Treatment) - Total influent volume of liquid hazardous waste treated does not
exceed 5,000 gallons per calendar month, or total volume of solid hazardous waste treated does not
exceed 10,000 pounds per calendar month.
Series C Standardized Permit (Storage) - Total facility storage design capacity is less than 50,000 gallons
liquid hazardous waste or less than 100,000 pounds solid hazardous waste.
Series C Small Quantity (Treatment) - Total influent volume of liquid hazardous waste treated is less than
1,500 gallons per calendar month, or total volume of solid hazardous waste treated is less than 3,000
pounds per calendar month.
Series C Small Quantity (Storage) - Total facility storage design capacity is less than 15,000 gallons liquid
hazardous waste or less than 30,000 pounds solid hazardous waste.
Lines 10 (a) Postclosure Permit (Small facility) - Manages 0.5 tons (1,000 pounds) or less of hazardous waste
during any one month of the reporting period.
and 11.
(b) Postclosure Permit (Medium facility) - Manages more than 0.5 (1,000 pounds), but less than
1,000 tons of hazardous waste during any one month of the reporting period.
(c) Postclosure Permit (Large facility) - Manages 1,000 or more tons of hazardous waste during any
one month of the reporting period.
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