Form CDTFA-501-FFP2 "Hazardous Waste Facility Fee Prepayment Form - Federal Second Prepayment" - California

What Is Form CDTFA-501-FFP2?

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-FFP2 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-FFP2 "Hazardous Waste Facility Fee Prepayment Form - Federal Second Prepayment" - California

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CDTFA-501-FFP2 (S1F) REV. 16 (5-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM - FEDERAL
CDTFA USE ONLY
SECOND PREPAYMENT
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6015
READ INSTRUCTIONS
BEFORE PREPARING
A
B
FEE RATE
AMOUNT OF
CLASSIFICATION OF FACILITY SITES
FEE DUE
1. Disposal facility (if you are a government agency, please see instructions
1.
$
$
on reverse)
2. Large onsite treatment facility
2.
3. Large offsite treatment facility
3.
4. Small treatment facility
4.
5.
5. Minitreatment facility
6.
6. Large storage facility
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
SERIES C
9(d).
(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. Postclosure permit facility - beyond the first five years of
11(a).
SMALL
the postclosure period (enter fee for appropriate category)
11(b).
MEDIUM
11(c).
LARGE
12. Enter amount of highest applicable fee rate from column B
12. $
13. Less fee paid with first prepayment
13. $
14. Total fee due (subtract line 13 from line 12)
14. $
15. Penalty [multiply line 14 by 10% (0.10) if your payment is made, or your return is filed,
15. $
PENALTY
after the due date shown above]
16. TOTAL AMOUNT DUE AND PAYABLE (add lines 14 and 15)
16. $
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-FFP2 (S1F) REV. 16 (5-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM - FEDERAL
CDTFA USE ONLY
SECOND PREPAYMENT
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6015
READ INSTRUCTIONS
BEFORE PREPARING
A
B
FEE RATE
AMOUNT OF
CLASSIFICATION OF FACILITY SITES
FEE DUE
1. Disposal facility (if you are a government agency, please see instructions
1.
$
$
on reverse)
2. Large onsite treatment facility
2.
3. Large offsite treatment facility
3.
4. Small treatment facility
4.
5.
5. Minitreatment facility
6.
6. Large storage facility
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
SERIES C
9(d).
(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. Postclosure permit facility - beyond the first five years of
11(a).
SMALL
the postclosure period (enter fee for appropriate category)
11(b).
MEDIUM
11(c).
LARGE
12. Enter amount of highest applicable fee rate from column B
12. $
13. Less fee paid with first prepayment
13. $
14. Total fee due (subtract line 13 from line 12)
14. $
15. Penalty [multiply line 14 by 10% (0.10) if your payment is made, or your return is filed,
15. $
PENALTY
after the due date shown above]
16. TOTAL AMOUNT DUE AND PAYABLE (add lines 14 and 15)
16. $
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-FFP2 (S1B) REV. 16 (5-18)
INSTRUCTIONS FOR HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM - FEDERAL
Payments: To make your payment online, go to our website at
and select Make a Payment. You can also
www.cdtfa.ca.gov
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 pursuant 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.
If 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 of 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.
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 facilities
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, or agencies are subject to state regulation concerning
disposal or management of hazardous waste including the payment of the Hazardous Waste Facility Fee. 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
Lines 1
thru 8.
you are a government agency operating a disposal facility which did not dispose of hazardous waste during the
reporting period, enter $10,000 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
Line 9.
report in this category until you have been approved by DTSC to operate under 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
Lines 10
based upon the 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
Line 10.
enter the applicable rate in column B for the proper fee category.
Line 11.
If the reporting period is beyond the first five years of the postclosure period, select the appropriate facility size and
enter applicable rate in column B for the proper fee category.
Enter the applicable fee rate. If you are permitted for more than one category, enter the highest fee for those
Line 12.
permitted categories.
Enter the amount of the fee paid with your first prepayment. Your prepayment credit is the amount previously paid
Line 13.
minus any delinquency charges included in your prepayment.
Subtract amount on line 13 from amount on line 12.
Line 14.
If your fee is paid or your return is filed after the due date, penalty is due. The penalty is 10 percent (0.10) of the fee
Line 15.
due on line 14.
Add lines 14 and 15, and enter total amount due and payable, including late charge, if applicable.
Line 16.
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-FFP2 (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.
Line 9.
Series A Standardized Permit (Treatment) - Total influent volume of liquid hazardous waste treated is greater 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 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
Postclosure Permit (Small facility) - Manages 0.5 tons (1,000 pounds) or less of hazardous waste during any
(a)
and 11.
one month of the reporting period.
(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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