Integrated Waste Management Fee Return — Wood Waste
General Information
We administer the California Integrated Waste Management Fee (Solid Waste and Wood Waste) program and collect the fee in cooperation with California Department of Resources Recycling and Recovery (CalRecycle) under the Public Resources Code (PRC) sections 40195.1 and 48000. For the purposes of the fee imposed by PRC section 48000, facilities that receive only nonhazardous wood waste derived from timber production or wood product manufacturing, are required to have a solid waste facility permit issued by CalRecycle and pay the Integrated Waste Management (IWM) fee.
The IWM fee rate is charged on the amount of solid waste (including nonhazardous wood waste), measured by weight or volumetric equivalent, disposed of at a disposal site in California.
Visit our Tax Rates — Special Taxes and Fees page to view current and historical fee rates. The IWM fee rate is set by statute (PRC section 48000).
Note: This set of online filing instructions is for operators of disposal facilities reporting all nonhazardous wood waste (exclusively) accepted at each disposal site. For operators of disposal facilities who accept solid waste, please refer to the Integrated Waste Management Fee Return — Solid Waste set of online filing instructions instead.
Filing Requirements
Every operator with a disposal facility permit and accepting nonhazardous wood waste exclusively, must file a CDTFA-501-NW, Integrated Waste Management Fee Return — Nonhazardous Wood Waste Facility, reporting all nonhazardous wood waste disposed of at each disposal site for each reporting period. The return and payment are due on or before the 25th day of the calendar month following the reporting period. You may file your return and pay the fee online. You must file a return for each reporting period, even if there is no reportable activity or no amount is due. You must retain a copy of the return on the business premises for our auditors to verify.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code [RTC] section 45153)
Operations
Total tons of nonhazardous wood waste accepted during the quarter. Enter the total tons of nonhazardous wood waste accepted for disposal during this reporting period. This amount includes recycled, inert, or other nonhazardous wood waste removed and not disposed of in a disposal facility.
Total operating days for the quarter. Enter the total number of days you operated during the reporting period.
Average tons of nonhazardous wood waste accepted per operating day. (The system will automatically calculate this field.)
Note: You may be exempt from the fee if you received, on a monthly average, less than five tons of nonhazardous wood waste per operating day.
Disposals
Total tons of nonhazardous wood waste accepted during the quarter. (The system automatically populated this field with the value that was entered on the previous Operations screen.)
Recycled nonhazardous wood waste removed from the waste stream and not disposed in a disposal facility. Enter the total tons of recycled nonhazardous wood waste removed from the waste stream and not disposed of in a disposal facility.
Inert nonhazardous wood waste removed from the waste stream and not disposed in a disposal facility. Enter the total tons of inert nonhazardous wood waste removed from the waste stream and not disposed of in a disposal facility.
Other nonhazardous wood waste removed from the waste stream and not disposed in a disposal facility. Enter the total tons of other nonhazardous wood waste, which was removed from the waste stream and not disposed of in a disposal facility or otherwise exempt from the fee.
Explanation. Enter a required explanation of the other nonhazardous wood waste removed from the waste stream and not disposed of in a disposal facility or otherwise exempt from the fee, as reported in the field above.
Total tons of nonhazardous wood waste subject to the fee. The total tons of nonhazardous wood waste accepted less the total tons of recycled, inert, and other nonhazardous wood waste. (The system will automatically calculate this field.)
Excess Fee Collected
Did you collect more fee than what is due (excess fee)?
If you have collected more integrated waste management fee than the amount due (excess fee) for this reporting period, select Yes and enter the amount of excess fee collected in the Excess fee collected field (RTC section 45651.5).
If you did not over collect for this reporting period, select No.
Note: Collecting excess fee can occur in the following situations:
- When the fee is computed on a transaction which is not subject to the fee.
- When the fee is computed using a rate higher than the rate imposed by law.
- When mathematical or clerical errors result in an overstatement of the fee on a billing.