Section 43151 - Payment of fee imposed pursuant to Section 25174.1 of Health and Safety Code; tax return; combined tax return; records(a) The fee imposed pursuant to Section 25174.1 of the Health and Safety Code, which is a tax collected and administered under Section 43051, is due and payable to the California Department of Tax and Fee Administration monthly on or before the last day of the third calendar month following the end of the calendar month for which the fee is due. Each taxpayer shall, on or before the last day of the third calendar month following the end of the calendar month for which the fee is due, make out a tax return for the calendar month, in the form as prescribed by the California Department of Tax and Fee Administration, which may include, but not be limited to, electronic media in accordance with subdivision (c). The taxpayer shall deliver the return, together with a remittance of the amount of fee due, to the office of the California Department of Tax and Fee Administration on or before the last day of the third calendar month following the end of the calendar month for which the fee is due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.(b) With the approval of the California Department of Tax and Fee Administration, a taxpayer who has more than one facility subject to the taxes collected and administered under this chapter, may file a combined tax return covering operations at more than one, or all, of those facilities.(c) The form required to be submitted by the taxpayer pursuant to this section shall show, for the taxpayer and for each person from whom the taxpayer accepted hazardous waste for disposal, all of the following: (1) The total amount of hazardous waste subject to the tax and the amount of the tax for the period covered by the return.(2) The amount of hazardous waste disposed during the tax period that is in each of the fee categories described in Section 25174.6 of the Health and Safety Code, and the amount of disposal fees paid for each of those categories.(3) The amount of hazardous waste received for disposal by the taxpayer's facility or facilities that is exempt from the payment of disposal fees pursuant to Section 25174.7 of the Health and Safety Code, including a copy of any written documentation provided for any shipment or shipments of hazardous waste received by a facility.(4) The amount of RCRA hazardous waste that is treated by the taxpayer so that the waste is considered to be non-RCRA hazardous waste for purposes of the disposal fee, pursuant to paragraph (2) of subdivision (b) of Section 25174.6.(d)(1) Each taxpayer shall maintain records documenting all of the following information for each person who has submitted hazardous waste for disposal by the taxpayer during each calendar month and shall make those records available for review and inspection at the request of the California Department of Tax and Fee Administration or the department: (A) The tonnage of hazardous waste submitted for disposal.(B) The type of hazardous waste disposed as specified by Section 25174.6 of the Health and Safety Code, including both of the following: (i) Any characterization of the hazardous waste made by the person submitting the hazardous waste for disposal.(ii) Any other documentation that the taxpayer maintains regarding the type of hazardous waste disposed to land.(C) Any representation made by the person submitting the hazardous waste regarding any exemptions that may be applicable to the payment of disposal fees.(D) For any RCRA hazardous waste that is treated by the taxpayer so that the waste is considered to be non-RCRA hazardous waste for purposes of the disposal fee, pursuant to paragraph (2) of subdivision (b) of Section 25174.6, all of the following information:(i) The tonnage and type of hazardous waste.(ii) The method or methods used to treat the hazardous waste.(iii) Operating records documenting the treatment activity.(iv) Representative and statistical waste sampling and analysis data demonstrating that the waste is no longer RCRA hazardous waste at the time of disposal.(2) If the hazardous wastes submitted for disposal were accompanied by a manifest, the information specified in paragraph (1) shall be maintained by manifest number for each calendar month.(e) This section applies only to fees due through the June 2022 reporting period and earlier reporting periods.(f) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.Ca. Rev. and Tax. Code § 43151
Amended by Stats 2021 ch 73 (SB 158),s 92, eff. 7/12/2021.Amended by Stats 2002 ch 459 (AB 1936),s 21, eff. 1/1/2003.