Hazardous Waste Disposal Fee
Application of Fee
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. The hazardous waste disposal fee is charged based on the total weight (measured in tons) and the type of hazardous waste. The disposal fee is paid directly to the disposal facility, and the disposal facility submits the fee and a return to CDTFA.
The hazardous waste disposal fee ends on June 30, 2022 (Senate Bill 158; Stats. 2021, ch.73).
Registration
There is no online registration for this program with CDTFA.
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). DTSC provides CDTFA a list of permitted hazardous waste disposal facilities. We register each disposal facility based on DTSC's list.
The facility must then collect the hazardous waste disposal fees from their customers and remit the hazardous waste disposal fee to us.
Fee Rates
Hazardous waste disposal fee rates are set by statute (HSC section 25174.6). The rates are adjusted annually to reflect increases or decreases in the cost of living as measured by the Consumer Price Index (CPI) issued by the Department of Industrial Relations.
Visit the Tax Rates - Special Taxes and Fees page to view current and historical hazardous waste disposal fee rates.
Hazardous waste disposal fee rates are also listed on DTSC's Fee Summary webpage.
Return and Payment
The hazardous waste disposal fee return and payment are due monthly on the last day of the third calendar month following the period for which the hazardous waste disposal fee is due. For example, the January 2021 return is due on or before April 30, 2021.
Returns
File a Return Online – File your return through our online services homepage. Log in using your username and password and select the account for which you wish to file a return. Then select the File a Return link for the filing period you want to file and follow the prompts.
Visit our Tutorials page for how to file your Hazardous Waste Disposal Fee return through our online services system.
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. Returns must be received or postmarked by the due date to be considered timely, even if no amount is owed. If the due date falls on a Saturday, Sunday or state holiday, returns postmarked or received by the next business day will be considered timely.
Payments
Make a Payment – Make payments through our online services homepage. Log in using your username and password and select the account for which you wish to make a payment. Under the I Want To section, select the Make a Payment link and follow the prompts.
Additional Payment Options – Visit our website for additional convenient payment methods.
Electronic Funds Transfer (EFT) - Feepayers with an estimated average monthly fee liability of $20,000 or more are required to pay amounts due by electronic funds transfer (EFT). We will notify you in writing if you are required to pay your fees electronically. Please visit our Electronic Funds Transfer (EFT) - Frequently Asked Questions (FAQs) for payment methods and payment deadline information.
Payments must be received or postmarked by the due date to be considered timely. If the due date falls on a Saturday, Sunday or state holiday, payments postmarked or received by the next business day will be considered timely.
Penalty and Interest
The penalty for filing a late return and/or late fee payment is ten percent of the fee amount due for the period. Interest also applies to late fee payments.
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).