Form CDTFA-501-FHG "Hazardous Waste Generator Fee Return - Federal" - California

What Is Form CDTFA-501-FHG?

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;

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

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CDTFA-501-FHG (S1F) REV. 19 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
HAZARDOUS WASTE GENERATOR FEE RETURN - FEDERAL
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6011
READ INSTRUCTIONS
BEFORE PREPARING
Please check this box if sites below include Treated Wood Waste.
1.
Please check this box if you no longer generate hazardous waste at this site. Enter the date of last generation:
__________________________________________________. Your account will be closed as of the date entered. For
consolidated accounts, use the enclosed Schedule G to indicate the date each site last generated waste if hazardous
waste is no longer being generated at that site.
A
B
C
D
NUMBER
TOTAL FEES
CLASSIFICATION OF GENERATING SITES
AMOUNT OF
OF SITES
DUE
FEES
(Based on amounts of hazardous waste generated
(do not
(column B x C)
during the calendar year or portion thereof)
list tonnage)
2. Generators which generate less than 5 tons
2.
3. Generators which generate an amount equal to or more than
3.
5 tons, but less than 25 tons
4. Generators which generate an amount equal to or more than
4.
25 tons, but less than 50 tons
5. Generators which generate an amount equal to or more than
5.
50 tons, but less than 250 tons
6. Generators which generate an amount equal to or more than
6.
250 tons, but less than 500 tons
7. Generators which generate an amount equal to or more than
7.
500 tons, but less than 1,000 tons
8. Generators which generate an amount equal to or more than
8.
1,000 tons, but less than 2,000 tons
9. Generators which generate an amount equal to or more than
9.
2,000 tons
10. Total amount of fees (add lines 3 through 9 in column D)
$
10.
11. Less prepayment credit
$
11.
12. Total fee due (subtract line 11 from line 10)
$
12.
13. Penalty [multiply line 12 by 10% (0.10) if payment is made after the due date shown
$
13.
PENALTY
above]
14. Interest does not apply to this program
14.
INTEREST
15. TOTAL AMOUNT DUE AND PAYABLE (add lines 12 and 13)
15.
$
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-FHG (S1F) REV. 19 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
HAZARDOUS WASTE GENERATOR FEE RETURN - FEDERAL
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6011
READ INSTRUCTIONS
BEFORE PREPARING
Please check this box if sites below include Treated Wood Waste.
1.
Please check this box if you no longer generate hazardous waste at this site. Enter the date of last generation:
__________________________________________________. Your account will be closed as of the date entered. For
consolidated accounts, use the enclosed Schedule G to indicate the date each site last generated waste if hazardous
waste is no longer being generated at that site.
A
B
C
D
NUMBER
TOTAL FEES
CLASSIFICATION OF GENERATING SITES
AMOUNT OF
OF SITES
DUE
FEES
(Based on amounts of hazardous waste generated
(do not
(column B x C)
during the calendar year or portion thereof)
list tonnage)
2. Generators which generate less than 5 tons
2.
3. Generators which generate an amount equal to or more than
3.
5 tons, but less than 25 tons
4. Generators which generate an amount equal to or more than
4.
25 tons, but less than 50 tons
5. Generators which generate an amount equal to or more than
5.
50 tons, but less than 250 tons
6. Generators which generate an amount equal to or more than
6.
250 tons, but less than 500 tons
7. Generators which generate an amount equal to or more than
7.
500 tons, but less than 1,000 tons
8. Generators which generate an amount equal to or more than
8.
1,000 tons, but less than 2,000 tons
9. Generators which generate an amount equal to or more than
9.
2,000 tons
10. Total amount of fees (add lines 3 through 9 in column D)
$
10.
11. Less prepayment credit
$
11.
12. Total fee due (subtract line 11 from line 10)
$
12.
13. Penalty [multiply line 12 by 10% (0.10) if payment is made after the due date shown
$
13.
PENALTY
above]
14. Interest does not apply to this program
14.
INTEREST
15. TOTAL AMOUNT DUE AND PAYABLE (add lines 12 and 13)
15.
$
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-FHG (S1B) REV. 19 (9-17)
HAZARDOUS WASTE GENERATOR FEE RETURN - 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 Generator Fee is imposed on each site that generates (produces) hazardous waste of 5 tons or more in each calendar year.
The fee is calculated for each site's generation of waste regardless of the waste's final disposition, for example, recycling or
disposal.
FEDERAL LIABILITY FOR THE FEE
According to 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 Generator Fee.
However, the federal government is not liable for interest imposed by the California Revenue and Taxation Code.
EXEMPTIONS FROM THE GENERATOR FEE
1) Used oil removed from motor vehicles that is recycled by a recycler permitted by the Department of Toxic Substances
Control (DTSC). "Motor vehicle" includes locomotives, vessels, and self-propelled, off-road equipment, whether or not the
equipment moves or is permitted to move on public highways.
2) Waste that is generated, recycled, and used onsite and not transferred offsite at any time.
3) Aqueous waste treated in a treatment unit operating, or which subsequently operates, under a permit by rule, conditional
authorization, or conditional exemption. However, hazardous waste generated by the treatment unit is subject to the
generator fee.
FEDERAL FILING REQUIREMENTS
Every federal entity that produces hazardous waste must file this return. 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. This return must be filed even if you are not liable for the fee.
Facility operators who pay the Facility Fee are not subject to the Generator Fee for the facility site.
FILING REQUIREMENTS
Under section 43152.7 of the Hazardous Substances Tax Law, every site that generates hazardous waste is required to file a
return 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.
Please select the appropriate fee category in column A on the front of the return for each site where hazardous waste was
generated in this state. Be sure to include non-manifested Treated Wood Waste in the total tonnage. Multiply the number of
generating sites in column B by the amount of fees in column C and enter the amount of fees due in column D.
If you are reporting for more than one site, please use the enclosed Schedule G or provide the site address, EPA number, and
appropriate fee category for each site on an attachment.
UNIFORM HAZARDOUS WASTE MANIFEST
To determine the appropriate category for reporting on the front of the return, calculate the tonnage of all waste generated
using the information obtained from your completed Uniform Hazardous Waste Manifest. Total quantity and weight are
indicated in boxes 11 and 12 of the Uniform Hazardous Waste Manifest. This information should be supported by weight
tickets from the disposal of the waste generated.
If weight tickets are not available, you may convert the unit of measurement to tons. Conversion factors for certain waste types
are available on the Department of Toxic Substances Control Annual Fee Summary. The current year summary is available at
https://www.dtsc.ca.gov/IDManifest/Fee_Summary.cfm.
Note: The use of conversion factors provides a general guideline. Due to the characteristics of your waste, you should always
determine the tonnage using information contained on actual weight tickets.
PREPAYMENT CREDIT (LINE 11)
Some accounts were required to file a prepayment by August 31. If you paid a prepayment, enter on line 11 the amount of fee
paid. If a penalty was paid, do not include the amount in the credit. If, after claiming the prepayment, the total amount due and
payable on line 15 is a credit, include a letter with your return requesting the amount be refunded to you.
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-FHG (S2F) REV. 19 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SCHEDULE G - GENERATOR FEE SCHEDULE - FEDERAL
(Instructions on Reverse)
ACCOUNT NUMBER
NAME
PERIOD
DUE
INDICATE THE APPROPRIATE FEE CATEGORY IN THE COLUMNS BELOW
0 to
5 to
25 to
50 to
250 to
500 to
1000 to
2000
SUB NUMBER
4.9
24.9
49.9
249.9
499.9
999.9
1999.9
plus
GENERATING SITE ADDRESS
EPA NUMBER
tons
tons
tons
tons
tons
tons
tons
tons
Line 2
Line 3
Line 4
Line 5
Line 6
Line 7
Line 8
Line 9
Line 2
Line 3
Line 4
Line 5
Line 6
Line 7
Line 8
Line 9
TOTAL NUMBER OF SITES BY CATEGORY
Add total fees separately for each category in its respective column and bring
this amount forward to column B on the Hazardous Waste Generator Fee Return.
CLEAR
PRINT
CDTFA-501-FHG (S2B) REV. 19 (9-17)
HAZARDOUS WASTE GENERATOR FEE
RETURN - FEDERAL INSTRUCTIONS
SUMMARY OF GENERATING SITES (SCHEDULE G)
A Schedule G is enclosed for taxpayers who are currently reporting more than one generating site under a single California
Department of Tax and Fee Administration tax account number. To complete Schedule G, check the appropriate box for the
category which reflects the total tonnage of hazardous waste generated at each site. Be sure to include non-manifested
Treated Wood Waste in the total tonnage. Add any generating sites which are not included on the schedule by EPA number
and site address. Total the number of sites by category and bring this amount forward to column B on the Hazardous Waste
Generator Fee Return. Multiply the number of sites per category by the fee for that category. Total the fees due in column D.
If you did not receive a Schedule G and have more than one generating site to report, please make a supplemental attachment
listing the generating site address, EPA number, and generating category for each site.
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.
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