Form CDTFA-501-HF "Hazardous Waste Facility Fee Return - Annual" - California

What Is Form CDTFA-501-HF?

This is a legal form that was released by the California Department of Transportation - 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 November 1, 2020;
  • The latest edition provided by the California Department of Transportation;
  • 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-HF by clicking the link below or browse more documents and templates provided by the California Department of Transportation.

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Download Form CDTFA-501-HF "Hazardous Waste Facility Fee Return - Annual" - California

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STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
YOUR ACCOUNT NUMBER
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
EFFECTIVE DATE
PO BOX 942879
SACRAMENTO, CA 94279-6017
FILING PERIOD
DUE ON OR BEFORE
AMENDED RETURN
HAZARDOUS WASTE FACILITY FEE RETURN - ANNUAL
READ INSTRUCTIONS
BEFORE PREPARING
AMOUNT OF FEE
CLASSIFICATION OF FACILITY SITES
DUE
1. Disposal facility (if you are a government agency please see instructions on reverse)
1. $
2. Large onsite treatment facility
2.
3. Large offsite treatment facility
3.
4. Small treatment facility
4.
5. Mini-treatment facility
5.
6. Large storage facility
6.
7. Small storage facility
7.
8. Mini-storage 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. Postclosure permit facility - beyond the first five years of the
11(a)
SMALL
postclosure period (enter fee for appropriate category)
11(b)
MEDIUM
11(c)
LARGE
12. Amount of applicable fee (only one fee is due per facility; see instructions)
12. $
FIRST PREPAYMENT
SECOND PAYMENT
+
13. Less total prepayment credit
13. $
14. Total fee due (subtract line 13 from line 12)
14. $
15. PENALTY: (multiply line 14 by 10 percent [0.10] if you file your return or your
PENALTY
15. $
payment is made after the due date)
16. INTEREST: One month’s interest is due on the total fee for each month or fraction of
a month that payment is delayed after the due date. The adjusted monthly interest
INTEREST
16. $
rate is
. See our website for the
Interest
Calculator.
17. TOTAL AMOUNT DUE AND PAYABLE (add lines 14, 15, and 16)
17. $
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
HF
Make a copy of this document for your records.
CDTFA-501-HF (S1F) REV. 18 (11-20)
CLEAR
PRINT
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
YOUR ACCOUNT NUMBER
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
EFFECTIVE DATE
PO BOX 942879
SACRAMENTO, CA 94279-6017
FILING PERIOD
DUE ON OR BEFORE
AMENDED RETURN
HAZARDOUS WASTE FACILITY FEE RETURN - ANNUAL
READ INSTRUCTIONS
BEFORE PREPARING
AMOUNT OF FEE
CLASSIFICATION OF FACILITY SITES
DUE
1. Disposal facility (if you are a government agency please see instructions on reverse)
1. $
2. Large onsite treatment facility
2.
3. Large offsite treatment facility
3.
4. Small treatment facility
4.
5. Mini-treatment facility
5.
6. Large storage facility
6.
7. Small storage facility
7.
8. Mini-storage 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. Postclosure permit facility - beyond the first five years of the
11(a)
SMALL
postclosure period (enter fee for appropriate category)
11(b)
MEDIUM
11(c)
LARGE
12. Amount of applicable fee (only one fee is due per facility; see instructions)
12. $
FIRST PREPAYMENT
SECOND PAYMENT
+
13. Less total prepayment credit
13. $
14. Total fee due (subtract line 13 from line 12)
14. $
15. PENALTY: (multiply line 14 by 10 percent [0.10] if you file your return or your
PENALTY
15. $
payment is made after the due date)
16. INTEREST: One month’s interest is due on the total fee for each month or fraction of
a month that payment is delayed after the due date. The adjusted monthly interest
INTEREST
16. $
rate is
. See our website for the
Interest
Calculator.
17. TOTAL AMOUNT DUE AND PAYABLE (add lines 14, 15, and 16)
17. $
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
HF
Make a copy of this document for your records.
CDTFA-501-HF (S1F) REV. 18 (11-20)
CLEAR
PRINT
INSTRUCTIONS FOR HAZARDOUS WASTE FACILITY FEE RETURN - ANNUAL
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. Make your check or money order payable to the California Department of Tax and Fee Administration.
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.
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.
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.
FILING REQUIREMENT
Under section 43152.6 of the Revenue and Taxation Code, every facility operator who owes the facility fee is required to file an annual
return in the form as provided by the California Department of Tax and Fee Administration. Any special circumstances which affect
your reporting should be explained on an attachment to the form. 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.
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 payment of the Hazardous Waste Facility Fees. However, the federal
government is not liable for interest imposed by the California Revenue and Taxation Code.
RETURN PREPARATION
Lines 1
Enter the rate for the highest category at which your facility is permitted for the current calendar year. If you are a
government agency operating a disposal facility which did not dispose of hazardous waste during the reporting period,
thru 8.
enter $10,000 for line 1 only.
Line 9.
Enter the applicable fee if you are operating under a standardized permit. Please note that you cannot 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.
Lines 10
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 size of the facility. Definitions of facility sizes are attached.
and 11.
Line 10.
If the reporting period is within the first five years of the postclosure permit, select the appropriate facility size and
enter the applicable rate 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 the applicable rate for the proper fee category.
Line 12.
Enter the applicable fee rate.
Line 13.
Prepayments are due the last day of February and August. Enter the amount of prepayments previously paid on line
13. If delinquency charges were paid, do not include those amounts in the credit.
Line 14.
Subtract amount on line 13 from the amount on line 12.
Lines 15
If your return is filed or your fee is paid after the due date, additional amounts are due for penalty and interest. The
interest rate applies for each month or portion of a month the payment is late. You may use the Interest Calculator on
and 16.
the CDTFA website at
www.cdtfa.ca.gov
for calculating the interest due.
Line 17.
Add lines 14, 15, and 16.
For more information, visit the CDTFA website at www.cdtfa.ca.gov. You may also call our Customer Service Center at
1-800-400-7115 (CRS:711); from the main menu, select the option Special Taxes and Fees. Customer service representatives
are available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
CDTFA-501-HF (S1B) REV. 18 (11-20)
DEFINITIONS FOR HAZARDOUS WASTE FACILITY FEE RETURN - ANNUAL
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. Mini-treatment 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.
Mini-storage 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 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
and 11.
month of the reporting period.
(b) Postclosure Permit (Medium facility) - Manages more than 0.5 tons (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.
CDTFA-501-HF (S2) REV. 18 (11-20)
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