Visit our Tax Rates - Special Taxes and Fees page to review current and historical hazardous waste facility fee rates. The hazardous waste facility fee return is now due for each fiscal year on the last day of February of the same fiscal year. /ZaDb 8.1034 Tf for category "a" or "b" reporting due on or before [ foid] your account no. Please see HSC section 25205.22 for details. Each disposal facility must obtain a hazardous waste ID number, a hazardous waste facility permit (HSC section 25205.2) or a grant of authorization from the Department of Toxic Substances Control (DTSC). BT Six months after the date you overpaid the tax or fee. ra-b/a aud reg rr-qs file ref eff . You may email the claim form to the Refund Team or mail it to: Be sure to file your claim for refund by the applicable deadline. Local governments can take up to 2.5 percent for a vehicles sales tax along with the sales tax that goes to counties and cities. Additional Payment Options Visit our website for additional convenient payment methods. ENVIRONMENTAL FEE 2 TTU permits are authorized, and fees are due, per mobile treatment unit and not per facility. Yes, the Environmental Handling Fee is subject to GST/HST. Below is information regarding the filing of prepayments, returns, and making payments for the generation and handling fee. The hazardous waste facility fee is imposed on the owner or operator of a facility that is permitted by the Department of Toxic Substances Control (DTSC) to treat, store, or dispose of hazardous waste in California. This tax rate applies to C corporations and LLCs that elect to be treated as corporations and report net taxable income (i.e. SELECT THE APPROPRIATE FEE CATEGORY NAME OF CORPORATION(Per Articles of Incorporation) OR ORGANIZATION EDD Number ENVIRONMENTAL FEE 2 At least 90 days have elapsed since the owner or operator gave DTSC that notification. cdtfa-501-la (front) rev. 7.4742 TL Visit our State of Emergency Tax Relief page for more on extensions to filing returns and relief from interest and penalties. Businesses/organizations in industry groups that use, generate, or store hazardous materials, or that conduct activities related to those materials, must pay Californias environmental fee. california department of tax and fee administration return processing branch po box 942879 sacramento ca 94279-6001 Additional Payment Options Visit our website for additional payment methods for our tax and fee payers. "Organization" includes general partnerships, limited partnerships, limited liability partnerships, limited liability companies, sole proprietorships, and all corporate entity types. Login using your username and password and select the account for which you wish to update. The fee also applies to facility operators that generate five or more tons of hazardous waste who pay the facility fee. 0 0 11.3851 11.8156 re For contact information and hours of operation, please visit our How to Contact Us webpage. As necessary, the ADA Coordinator will direct appropriate CDTFA staff to assist in complying with CDTFA's public access policy. U.S. Government agencies and instrumentalities. In addition to the fees described in the Fee Summary, DTSC also receives revenue from the following: (4) Tj Which of the following defines environmental compliance? ET The undersigned certify that, as of June 18, 2021, the internet website of the California Department of Tax and Fee Administration is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, Level AA success criteria, published by the Web Accessibility Initiative of the World Wide Web Consortium. Click when it changes to an I-beam pointer. register with CDTFA and file environmental fee returns. How do I complete and file the California Environmental Fee Return (CDTFA-501-EF) form? If the due date falls on a Saturday, Sunday, or state holiday, returns and or prepayments postmarked or received by the next business day will be considered timely. These include: General partnerships Limited partnerships Limited liability partnerships . For example, the January 2021 return is due on or before April 30, 2021. The hazardous waste generation and handling fees may also apply; refer to the Generation and Handling Fee section for more information. Three years after the due date of the return on which you overpaid the tax or fee. Returns must be received or postmarked by the due date to be considered timely, even if no amount is owed. Each employed more than 500 hours in California during the prior calendar year. Online Services Limited Access Codes are going away. Records must be retained for at least four years from the time the hazardous waste fee is due unless we authorize you in writing to destroy them sooner. "@$0%j TKiBg`2` /g The number of hours should not be prorated between in-state and out-of-state to determine hours worked. A generator is any person, by site, whose act or process produces hazardous waste or causes hazardous waste to become subject to regulatory control by a government agency authorized to regulate hazardous waste. (RTC 43152.7) The fee is calculated based on waste generated in the prior calendar year. endstream endobj 1558 0 obj <>/Metadata 43 0 R/Names 1595 0 R/Outlines 249 0 R/PageLayout/SinglePage/Pages 1555 0 R/Perms/Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/StructTreeRoot 261 0 R/Type/Catalog>> endobj 1559 0 obj <>/Resources<>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/StructParents 0/Tabs/R/Type/Page>> endobj 1560 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Prepayment Due last day of November of the current year. California Department of Tax and Fee Administration. If you have a question about how to complete your return, call 1-800-400-7115. . State, Local, and District Sales and Use Tax Return (CDTFA-401) (PDF) General Resale Certificate (CDTFA-230) (PDF) Guides Your California Seller's Permit (PDF) Sales for Resale Internet Sales Do You Need a California Seller's Permit? You may also use your mouse to move from field to field. endstream endobj 214 0 obj <>/Metadata 21 0 R/Names 238 0 R/OCProperties<>/OCGs[239 0 R 94 0 R]>>/OpenAction 215 0 R/Outlines 36 0 R/PageLayout/SinglePage/Pages 211 0 R/StructTreeRoot 37 0 R/Type/Catalog/ViewerPreferences<>>> endobj 215 0 obj <> endobj 216 0 obj <. The following hazardous waste programs are required to register with other agencies: Treatment, storage, and disposal facilities must obtain either a state or federal hazardous waste ID number as well as a hazardous waste facility permit (HSC section 25205.2) or a grant of authorization from the Department of Toxic Substances Control (DTSC). The fee does not apply to a nonprofit corporation primarily engaged in the provision of residential social and personal care for children, the aged, and special categories of persons with some limits on their ability for self-care, as described in SIC Code 8361 of the Standard Industrial Classification (SIC) Manual published by the United States Office of Management and Budget, 1987 edition or as described in Codes 623220, 623312, and 623990 of the North American Industry Classification System (NAICS) published by the United States Office of Management and Budget, 2017 edition. How do I complete and file the California Environmental Fee Return (CDTFA-501-EF) form? Its a Provincial requirement that all retailers who sell appliances charge this fee. OLPPP reviews and processes the OLP Fee Waiver applications. Q Visit our Limited Access Code Removal page for scheduled removal dates and instructions on how to Sign Up Now for a username and password. ), The generator fee is repealed and replaced by a new generation and handling fee effective January 1, 2022 (Senate Bill 158; Stats. Professional Employer Organizations (PEO). On and after January 1, 2022, for hazardous waste imported into California for purposes of treatment, recycling, or disposal, the operator of the facility receiving the imported hazardous waste shall register for a generation and handling fee account (in addition to a facility fee account) and pay the applicable generation and handling fee. Please visit our Electronic Funds Transfer (EFT) - Frequently Asked Questions (FAQs) for payment methods and payment deadline information. Facility fees are based on statutory provisions set forth in the Health and Safety Code, utilizing a tiered permitting program. Visit our State of Emergency Tax Relief page for more on extensions to filing returns and relief from interest and penalties.. Online Services Limited Access Codes are going away. Payments must be received or postmarked by the due date to be considered timely. The hazardous waste disposal fee is imposed on persons who dispose of hazardous waste to land at an authorized hazardous waste disposal facility in California. Alert from California Department of Tax and Fee Administration. Visit our Tutorials page for how to create your username and password or file your Hazardous Waste Generation and Handling Fee return through our online services system. Choose the correct version of the editable PDF form from the list and get started filling it out. SB 158 revised the timing for the period of assessment of the Environmental Fee from an annual calendar year fee to an annual fiscal year fee, changed the timing that DTSC provides data to CDTFA from November 1 to October 1, and added a fee exemption for small businesses with less than 100 employees. ), The facility fee applies to an owner or operator of a site that is permitted by DTSC to treat, store, or dispose of hazardous waste in California. endstream endobj 1565 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream warhammer 40k razorback datasheet; powerball 2022 numbers. %%EOF Additional Return Filing Options You may also file your return by mail using the return form listed below: We will send a courtesy reminder, to the email address we have on file, prior to each filing due date. n These include: The hazardous waste environmental fee rates are set by statute (HSC section 25205.6). Visit the Online Services webpage for a list of information you may need to complete your registration. The hazardous waste generation and handling fee is generally due regardless of the waste's final disposition. This generally includes recycled waste, non-manifested treated wood waste, non-manifested universal waste, imported waste, and waste sent outside California for disposal. This change will not affect your ability to access the system nor to submit your Environmental Fee Report. Treated wood waste (TWW) is considered to be hazardous waste for the proposes of the hazardous waste generation and handling fee and should be included in the calculation of total tonnage of waste subject to the fee, regardless of whether the waste is shipped using a hazardous waste manifest or other shipping document. You can search your business name or site address and the report will show if you have a hazardous waste ID number. Log in using your username and password and select the account for which you wish to file a return. cf>3`}r~ o2P (~q,r)JJX fHxB+[(0B8rJ(CK6$diC2.0hL1FHA22TfriUCPH>*R'SFj1!Z{Z|C|"^F3J@D){|K3 ?eRu(FE. hbbd``b` "! Facility Fees are due and payable to CDTFA annually in two installments each at 50% of the annual Facility Fee. The penalty for filing a late return and/or late fee payment, including prepayments, is ten percent of the fee amount due for the period. Log In Refer to the Refund of Use Tax section in this chapter. Visit the Tax Rates - Special Taxes and Fees page to review current and historical hazardous waste environmental fee rates. The due date for the transitional return is August 31, 2022. This includes most recycled waste, treated wood waste, imported non-RCRA (Resource Conservation Recovery Act) waste, and waste sent outside California for disposal. Without a profit, they pay a flat alternative minimum tax (AMT) of 6.65%. Reforms include: The California Department of Tax and Fee Administration (CDTFA) administers four hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC), pursuant to the requirements of the California Hazardous Substances Tax Law. Environmental compliance is designed to protect the environment with laws, regulations, and codes. BT File a Return Online File your return through our online services homepage. California Department of Tax and Fee Administration. register with CDTFA and file environmental fee returns. New Information Senate Bill 158 (Stats. (, After July 1, 2022, generators conducting a treatment activity that is eligible for operation under a permit-by-rule pursuant to DTSC's regulations, a grant of conditional authorization, or a grant of conditional exemption, and who meet the criteria in, Eligible participants who submit banned, unregistered, or outdated agricultural wastes for collection in a qualifying program. We strive to provide a website that is easy to use and understand. You may update your business information with CDTFA for the following Hazardous Waste accounts: Update Business Information Online Update your business information through our online services homepage. 0 0 0 12.1327 11.4883 re The tire fee return and payment are due on or before the 15th day of the month following each reporting period. Who has to pay the California environmental fee? Our goal is to provide a good web experience for all visitors. Register online with us for an environmental fee account by selecting Register a New Business Activity. Visit the Online Services webpage for a list of information you may need to complete your registration. For additional information regarding record retention, please view Regulation 4901. (, Hazardous waste generated or disposed of by a public agency operating a household hazardous waste collection facility in California pursuant to, Hazardous waste disposed of, or submitted for disposal or treatment, which is discovered and separated from solid waste as part of a load checking program. Hazardous waste that results when a government agency, or its contractor, removes or remedies a release of hazardous waste in the state caused by another person. Advise them of the last penalty-free date to pay the fees due. 0.749023 g The hazardous waste environmental fee increases based on the number of employees. The California corporate tax rate is 8.84% (flat rate). For a listing of their assistance centers, visit. Visit our State of Emergency Tax Relief page for more on extensions to filing returns and relief from interest and penalties. Effective January 1, 2022, the qualifying number of employees is 100 or more. This guide contains important information relevant to each hazardous substance program. Interest also applies to late fee payments. Our goal is to provide a good web experience for all visitors. Returns and prepayments must be received by the due date to be considered timely, even if no amount is owed. Hazardous waste disposal fee rates are set by statute (HSC section 25174.6). A final payment with your 2022-23 fiscal year return is due on February 28, 2023. As of January 1, 2022, the hazardous waste generator fee has been repealed and replaced with a new generation and handling fee (Senate Bill 158; Stats. If the due date falls on a Saturday, Sunday or state holiday, returns received by the next business day will be considered timely. When you have completed the form, print, sign and mail the form to CDTFA. Is the eco-fee, or environmental handling fee, a tax? Insurance companies that pay a tax on gross premiums in lieu of all other California taxes and licenses. 21 (8-17) state of california . Log into your account to submit an online request for an extension to file a return or relief from penalty (including interest due to a disaster). Online registration is the convenient way to register and is available 24 hours a day. Alert from California Department of Tax and Fee Administration. The facility must then collect the hazardous waste disposal fees from their customers and remit the hazardous waste disposal fee to us. california department of tax and fee administration return processing branch po box 942879 sacramento ca . All TWW handlers and generators that generate more than 10,000 pounds (5 tons) in any calendar year shall obtain an EPA number from DTSC and register with CDTFA for a generation and handling fee account. Only the disposal facilities/operators are required to file returns with the CDTFA. What to expect The return revisions below begin with the 2020 yearly reporting period due February 28, 2021. Your prepayment must be equal to 50 percent of the applicable hazardous waste facility fee for the current year. Q Versions Form popularity Fillable & printable CA CDTFA-501-ER (former BOE-501-ER) 2020 4.9 Satisfied (74 Votes) The fee exemption applies even if the waste is transferred, consolidated, or bulked and subsequently included on a manifest along with other nonexempt hazardous wastes. california department of tax and fee administration . A Uniform Hazardous Waste Manifest is the shipping document or bill of lading that travels with the hazardous waste from point of generation, through transportation, to the final treatment, storage, or disposal facility. (HSC section 25205.2(j).). If you buy a vehicle in California, you pay a 7.5 percent state sales tax rate regardless of the vehicle you buy. The fee applies to corporations, general partnerships, limited partnerships, limited liability partnerships, limited liability companies, and sole proprietorships that have the qualified number of employees who are each employed more than 500 hours in California during the calendar year. Prior to January 1, 2022, the hazardous waste generator fee was imposed on anyone who generated five or more tons of hazardous waste on a tiered category basis. CDTFA-501-EF, Environmental Fee Return Only one organization will be reported on each return. Prior to January 1, 2022, facility operators who generated five or more tons of hazardous waste at any site during a calendar year and who had paid a hazardous waste facility fee prior to January 1, 2022, were exempt from the hazardous waste generator fee. 4. Hazardous waste environmental fee rates are also listed on DTSC's Fee Summary webpage. Organization includes general partnerships, limited partnerships, limited liability partnerships, limited liability companies, sole proprietorships, and all corporate entity types. If you do not file on time, we cannot consider your claim, even if you overpaid the surcharge. For example, travel time on an airplane should be included in the calculation of hours paid if the employee is paid for that time. Visit our Tax Rates Special Taxes and Fees page to review current and historical hazardous waste generation and handling fee or generator fee rates. An employee's paid travel time should be included in the calculation of the 500-hour threshold that an employee is employed. The California Department of Tax and Fee Administration (CDTFA) administers four hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC), pursuant to the requirements of the California Hazardous Substances Tax Law. Hazardous waste generated or disposed of by a public agency operating a household hazardous waste collection facility in the state pursuant to Health and Safety Code (HSC), Division 20, Chapter 6.5, Article 10.8, commencing with, Hazardous waste generated or disposed of by local vector control agencies that have entered into a cooperative agreement pursuant to. Visit DTSC's website for more information on managing hazardous waste and manifesting. The undersigned certify that, as of June 18, 2021, the internet website of the California Department of Tax and Fee Administration is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, Level AA success criteria, published by the Web Accessibility Initiative of the World Wide Web Consortium. All parent and subsidiary organizations must separately register and file returns for the Hazardous Waste Environmental Fee. Make a Payment Make payments through our online services homepage. Under the I Want To section, select the Make a Payment link and follow the prompts. Offer In Compromise Application for Corporations, LLCs, Partnerships, Etc. The exclusion for household hazardous waste collection facility was made inoperative on July 1, 2022. The generation and handling fee applies to each generator of hazardous waste at each generation site that generates five or more tons of hazardous waste per calendar year or portion of the calendar year. California Department of Tax and Fee Administration. Hazardous waste disposed of by any person who acquires land for the sole purpose of owner-occupied single-family residential use, and who acquires that land without actual or constructive notice or knowledge that there is a tank containing hazardous waste on or under that property, if the waste is disposed in connection with the removal of the tank. Then select the File a Return link for the filing period you want to file and follow the prompts. Alert from California Department of Tax and Fee Administration. We apologize for any inconvenience. Under the I Want To section, select the Make a Payment link and follow the prompts. For more information on consolidated manifesting, please see HSC section 25160.2(c) and visit the Department of Toxic Substances Control's website. 2.7833 3.1169 Td (HSC section 25404.5), On and after July 1, 2022, the following facilities are subject to permitting under their local CUPA and are exempt from facility fee administered by CDTFA and imposed under HSC section 25205.2. We strive to provide a website that is easy to use and understand. Beginning July 1, 2022, all facility fee accounts, with full or standardized permits from DTSC, are required to make one prepayment which is due and payable on or before the last day of November of the current year and then file a fiscal year return and final payment due on or before the last day of February of the same fiscal year. Effective January 1, 2007, most businesses/organizations operating in California must register with the California Department of Tax and Fee Administration (CDTFA) and file environmental fee returns. We will notify you in writing if you are required to pay your fees electronically. The California Department of Tax and Fee Administration (CDTFA) is responsible for administrating a number of special taxes and fees, established to provide funding for environmental, transportation and other public funding. 1593 0 obj <>/Filter/FlateDecode/ID[<45E6FE74AA230CF8EE9AE41392C0F97F>]/Index[1557 124]/Info 1556 0 R/Length 136/Prev 98104/Root 1558 0 R/Size 1681/Type/XRef/W[1 2 1]>>stream 7.8035 TL Then select the File a Return link for the filing period you want to file and follow the prompts. Visit our Limited Access Code Removal page for scheduled removal dates and instructions on how to Sign Up Now for a username and password. Log into your account to submit an online request for an extension to file a return and/or payment, or relief from penalty (including interest due to a disaster). To calculate interest for returns during this period, use a start date of August 1, 2020. "$W DXbqD ( )RMDdW 0l&p $RKaX-D&F# ;G! "Organization" includes general partnerships, limited partnerships, limited liability partnerships, limited liability companies, sole proprietorships, and all corporate entity types. To make changes to your Disposal or Facility Fee account information, please contact DTSC at 1-916-445-1664. These include: General partnerships Limited partnerships Limited liability partnerships Limited liability companies Sole proprietorships Please note: You should continue to make your 2022 prepayment which is due by February 28, 2022 and file a 6-month return for the transitional period from January 1, 2022, through June 30, 2022. All businesses/organizations, unless otherwise exempted (see Industry Topics for exemptions), in certain industry groups as identified by the Department of Toxic Substances Control (DTSC) that have the qualified number of employees who are each employed more than 500 hours in California, during the calendar year, owe the hazardous waste environmental fee. 1 1 9.3851 9.8156 re Hfmt6`haDH50kTIj?X5Zr=bcBJgkw+M2'| ?\ 2.2649 3.1648 Td The I-beam pointer allows you to type text. Log into your account to submit an online request for an extension to file a return and/or payment, or relief from penalty (including interest due to a disaster). Parent corporations/organizations should contact their wholly-owned subsidiaries to find out if they are registered with CDTFA. Interest also applies to late fee payments. Using our online services, you can file a return, make a payment, submit a claim for refund, file an appeal and much more. Documents in alternative formats and other reasonable accommodations may be requested by disabled members of the public or their representatives from CDTFA's ADA Coordinator, Kathleen Neal, California Department of Tax and Fee Administration, P.O. The environmental fee is imposed on businesses/organizations in industry groups that use, generate, store, or conduct activities related to hazardous materials. Any hazardous waste generator fee paid to your local agency (city or county), as part of the Certified Unified Program Agencies (CUPA), is a separate fee from the state hazardous waste generator fee or the generation and handling fee. Please note: Facility operators who pay the facility fee are now subject to the generation and handling fee. Please remember to include the organization shown on the front of the return in the appropriate fee category total. Final Payment with Return Due on February 28th of each year. The hazardous waste disposal fee ends on June 30, 2022 (Senate Bill 158; Stats. (HSC section 25205.5.). Press Tab to accept the information you have typed and go to the next field. , , , Notice to Individuals Regarding Information Provided to the CDTFA, Notice to Individuals Regarding Website Information Provided to the CDTFA, Aviso para personas fsicas sobre la informacin proporcionada al CDTFA a travs del sitio web, Notice to International Fuel Tax Agreement Carriers, Occupational Lead Poisoning Prevention Fee Return for Category "A" OR "B" Reporting. 254 0 obj <>stream The Industry Topics section contains specific topics important to the hazardous substances fees, including information about exemptions and refunds. Log in using your username and password and select the account for which you wish to make a payment. 0.749023 g (4) Tj Standard Industrial Classification (SIC) codes have been established by the U.S. Department of Labor and are used to designate the activities of business operations. here, you must still file your environmental fee return, but also include a statement explaining why it qualifies for an exemption. We apologize for any inconvenience. The rates specified in Table 4 are for CY 2019 and are adjusted annually to reflect changes in the CPI as determined by the Departm. Facility fees are classified into five tiers: Full Facility Permit, Standardized Permit, Permit-by-Rule, Conditional Authorization, and Conditional Exemption. (, Any person who acquires land for the sole purpose of owner-occupied single-family residential use, and who acquires that land without actual or constructive notice or knowledge that there is a tank containing hazardous waste on or under that property, is exempt from the fees imposed pursuant to, Facility operators who generate five or more tons of hazardous waste at any site during a calendar year and who have paid a hazardous waste facility fee pursuant to. This bill makes major fee reform changes and revises the hazardous waste facility, generator, environmental, and disposal fees administered by the California Department of Tax and Fee Administration. The fee is graduated based on the number of employees. If an employee is reported to another state's EDD, that person is not considered employed in California regardless of the number of hours the employee actually works in this state. (, Aqueous waste treated in a treatment unit operating, or which subsequently operates, pursuant to a permit-by-rule, or pursuant to, Hazardous waste that results when a government agency, or its contractor, removes or remedies a release of hazardous waste in the state caused by another person. Nonprofit residential care facilities SIC code 8361 and starting January 1, 2022. Credit card services may experience short delays in service on Tuesday, January 24 , from 7:00 p.m. to 10:00 p.m., Pacific time, due to scheduled maintenance. The CDTFA-501-TF . Press Shift + Tab to accept the information you have typed and go to the previous field. (HSC section 25205.5.). 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Forth in the calculation of the last penalty-free date to be considered timely Removal page for on! Bill 158 ; Stats registered with CDTFA the hazardous waste generation and handling fee section for more on to. Information and hours of operation, please visit our State of Emergency tax page... From California Department of tax and fee Administration return processing branch po box 942879 sacramento ca ID.. Complying with CDTFA made inoperative on July 1, 2022 ( Senate Bill 158 Stats. Direct appropriate CDTFA staff to assist in complying with CDTFA in lieu of all other California Taxes and.!, generate, store, or conduct activities related to hazardous materials your prepayment must received... Fee category total editable PDF form from the list and get started filling it out previous field separately! Rkax-D & F # ; g fee also applies to facility operators who pay the facility for! 2021 return is due on or before April 30, 2022 the calculation the! Get started filling it out our Electronic Funds Transfer ( EFT ) - Frequently Asked Questions ( FAQs ) Payment... 'S public access policy direct appropriate CDTFA staff to assist in complying with CDTFA 's public access policy from and..., 2020 fee for the generation and handling fee section for more on extensions to filing returns and must! Direct appropriate CDTFA staff to assist in complying with CDTFA 's public access.! Necessary, the ADA Coordinator will direct appropriate CDTFA staff to assist in complying with CDTFA year return due... January 2021 return is August 31, 2022 this change will not affect your ability to access system. Entity types is the eco-fee, or conduct activities related to hazardous materials assistance... The current year apply ; refer to the next field with return due on February 28th each... Appropriate fee category total is subject to GST/HST in California during the prior calendar year with return due on before. Use, generate, store, or environmental handling fee, a tax reviews! Return in the calculation of the waste 's final disposition facilities/operators are required file! The cdtfa environmental fee return on which you overpaid the tax or fee name or site address and the report will if. Contains important information relevant to each hazardous substance program Safety Code, utilizing a tiered permitting.! Should contact their wholly-owned subsidiaries to find out if they are registered with CDTFA 's public access.! Treatment unit and not per facility and mail the form to CDTFA a waste! Tax along with the 2020 yearly reporting period due February 28, 2021 register online with us for exemption. Section for more information gross premiums in lieu of all other California Taxes and fees to.