Form CDTFA-501-FGP "Hazardous Waste Generator Fee Prepayment Form - Federal" - California

What Is Form CDTFA-501-FGP?

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 September 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;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-501-FGP 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-FGP "Hazardous Waste Generator Fee Prepayment Form - Federal" - California

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CDTFA-501-FGP (FRONT) REV. 22 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
HAZARDOUS WASTE GENERATOR FEE PREPAYMENT FORM - FEDERAL
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
READ INSTRUCTIONS
SACRAMENTO, CA 94279-6015
BEFORE PREPARING
GENERAL INFORMATION
The Generator Fee is imposed on each person that generates (produces) hazardous waste of five (5) tons or more at a site
in each calendar year. The fee is calculated for generation of waste at each site regardless of the waste's final disposition
(for example, recycling or disposal).
Each year a prepayment of the fee is due by August 31, and an annual return for the year must be filed by the last day of
February following the end of the reporting period. An annual return must be filed even if no additional Generator Fee is due.
Failure to file either the prepayment or annual return may result in the imposition of penalties. Facility operators who pay an
annual Facility Fee at a site are not subject to a Generator Fee for the same site.
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 Generator Fee. However, the
Federal Government is not liable for interest imposed by the California Revenue and Taxation Code.
FILING REQUIREMENTS
Under section 43152.15 of the Hazardous Substances Tax Law, a prepayment of the fee by site is due and payable on or
before the last day of August, with a remittance payable to the California Department of Tax and Fee Administration. This
return must be filed even if you have no tax liability. Under section 43155 of the Hazardous Substances Tax Law, late
payment will result in a 10 percent (0.10) penalty.
Please complete the worksheets on the reverse to calculate total amount due below.
AMOUNT OF PREPAYMENT (place a check mark by the option you choose)
Option 1
One hundred percent (100%) of the applicable Generator Fee based on the total volume of
hazardous waste generated for all sites during January 1 through June 30 of the current
calendar year.
OR
Option 2
An amount equal to fifty percent (50%) of the Generator Fee paid to the CDTFA for the entire
preceding calendar year (if zero for prior year, you must use Option 1).
ROUND
CENTS TO
.00
1. Amount of prepayment (enter amount from worksheet on reverse)
NEAREST
1. $
..................
WHOLE
DOLLAR
2. Penalty [multiply line 1 by 10% (0.10) if payment is made
.00
$
after due date shown above]
2.
...............................................................................
3. Interest does not apply to this program
3.
............................................................
.00
4. TOTAL AMOUNT DUE AND PAYABLE (add lines 1 and 2)
4. $
................................
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
(
)
CDTFA-501-FGP (FRONT) REV. 22 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
HAZARDOUS WASTE GENERATOR FEE PREPAYMENT FORM - FEDERAL
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
READ INSTRUCTIONS
SACRAMENTO, CA 94279-6015
BEFORE PREPARING
GENERAL INFORMATION
The Generator Fee is imposed on each person that generates (produces) hazardous waste of five (5) tons or more at a site
in each calendar year. The fee is calculated for generation of waste at each site regardless of the waste's final disposition
(for example, recycling or disposal).
Each year a prepayment of the fee is due by August 31, and an annual return for the year must be filed by the last day of
February following the end of the reporting period. An annual return must be filed even if no additional Generator Fee is due.
Failure to file either the prepayment or annual return may result in the imposition of penalties. Facility operators who pay an
annual Facility Fee at a site are not subject to a Generator Fee for the same site.
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 Generator Fee. However, the
Federal Government is not liable for interest imposed by the California Revenue and Taxation Code.
FILING REQUIREMENTS
Under section 43152.15 of the Hazardous Substances Tax Law, a prepayment of the fee by site is due and payable on or
before the last day of August, with a remittance payable to the California Department of Tax and Fee Administration. This
return must be filed even if you have no tax liability. Under section 43155 of the Hazardous Substances Tax Law, late
payment will result in a 10 percent (0.10) penalty.
Please complete the worksheets on the reverse to calculate total amount due below.
AMOUNT OF PREPAYMENT (place a check mark by the option you choose)
Option 1
One hundred percent (100%) of the applicable Generator Fee based on the total volume of
hazardous waste generated for all sites during January 1 through June 30 of the current
calendar year.
OR
Option 2
An amount equal to fifty percent (50%) of the Generator Fee paid to the CDTFA for the entire
preceding calendar year (if zero for prior year, you must use Option 1).
ROUND
CENTS TO
.00
1. Amount of prepayment (enter amount from worksheet on reverse)
NEAREST
1. $
..................
WHOLE
DOLLAR
2. Penalty [multiply line 1 by 10% (0.10) if payment is made
.00
$
after due date shown above]
2.
...............................................................................
3. Interest does not apply to this program
3.
............................................................
.00
4. TOTAL AMOUNT DUE AND PAYABLE (add lines 1 and 2)
4. $
................................
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
(
)
CDTFA-501-FGP (BACK) REV. 22 (9-17)
FEDERAL PREPAYMENT FILING REQUIREMENTS
Payments: To make your payment online, go to our website at
and select "Make a Payment." You can
www.cdtfa.ca.gov
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.
You can determine the prepayment amount you owe by using either Option 1 or Option 2 below. Complete the applicable
worksheet and enter the option chosen and amount due on the front of the form.
EXEMPTIONS FROM THE FEE
1) Used motor oil removed from motor vehicles that is recycled by a recycler permitted by the Department of Toxic Substances
Control.
2) Waste that is generated, recycled, and reused onsite and is not transferred offsite at any time.
3) Aqueous waste treated onsite in a treatment unit operating, or which subsequently operates under a permit by regulation,
conditional authorization, or conditional exemption. However, hazardous waste generated by the treatment unit is subject to
the Generator Fee.
OPTION 1 - WORKSHEET
Please select the appropriate fee category for each site that generated hazardous waste in this state.
A
B
C
D
AMOUNT OF
TOTAL FEE
NUMBER
CLASSIFICATION OF GENERATING SITES
DUE
OF SITES
FEES
(Total volume of hazardous waste generated at each site during
(Do not
(Column B x C)
January 1 through June 30 of the current calendar year)
list tonnage)
1. Generators which generate less than 5 tons per site
1.
$
$
2. Generators which generate an amount equal to or more than
2.
$
5 tons, but less than 25 tons per site
3. Generators which generate an amount equal to or more than
3.
$
25 tons, but less than 50 tons per site
4. Generators which generate an amount equal to or more than
4.
$
50 tons, but less than 250 tons per site
5. Generators which generate an amount equal to or more than
5.
$
250 tons, but less than 500 tons per site
6. Generators which generate an amount equal to or more than
6.
$
500 tons, but less than 1,000 tons per site
7. Generators which generate an amount equal to or more than
7.
$
1,000 tons, but less than 2,000 tons per site
8. Generators which generate an amount equal to or more than
8.
$
2,000 tons per site
TOTAL AMOUNT DUE (add lines 1 through 8 in column D; enter here and on line 1 on
9.
9. $
front page)
OR
OPTION 2 - WORKSHEET
A. Enter amount of fee due to the CDTFA for the entire prior year as reported on line 10 of the
A.
Federal Hazardous Waste Generator Fee annual return. This amount is exclusive of any
$
prepayments or penalties (if zero for the prior period, you must use Option 1).
B. Multiply amount on line A by 50% (line A x 0.50), enter the result here and on line 1 on front
B.
$
page.
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.
CLEAR
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