2005 California Revenue and Taxation Code Sections 43151-43160 Article 1. Returns and Payments

43151.  (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 board 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
board, 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 board 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 board.
   (b) With the approval of the board, 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 which 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 board 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 which 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 which 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.
43152.  (a) The board shall establish and annually submit to each
generator of hazardous waste a consolidated statement of fees
required to be paid by the generator to the board pursuant to
Sections 25205.2, 25205.5, 25205.6, and 25205.9 of the Health and
Safety Code.
   (b) Notwithstanding any other provision of law, any return or
other document that is required to be submitted by a generator of
hazardous waste to the board in connection with the payment of any
fee specified in subdivision (a) shall instead be submitted together
with the consolidated statement made pursuant to subdivision (a).
43152.6.  (a) The fee imposed pursuant to Section 25205.2 of the
Health and Safety Code which is collected and administered under
Section 43053 of this code is due and payable to the board annually
on or before the last day of the second month following the end of
the calendar year.
   (b) Every operator of a facility subject to the fee imposed
pursuant to Section 25205.2 of the Health and Safety Code shall file
an annual return in the form as prescribed by the board, which may
include, but not be limited to, electronic media and pay the proper
amount of fee due.  Returns shall be authenticated in a form or
pursuant to methods as may be prescribed by the board.
   (c) For purposes of subdivision (a), except as provided in
subdivision (d), the operator of a facility shall pay the applicable
fee based on the type and size of the facility, as specified in
Sections 25205.1 and 25205.4 of the Health and Safety Code.  The
board shall credit the prepayment of the fee made pursuant to Section
43152.12 against the amount due with the annual return.
   (d) Notwithstanding subdivision (c), the fee for the 1991
reporting period, which is from July 1, 1991, to December 31, 1991,
inclusive, is 50 percent of the fee specified in Section 25205.4 of
the Health and Safety Code, based on the type and size of the
facility, as specified in Section 25205.4 of the Health and Safety
Code.
43152.7.  (a) The fee imposed pursuant to Section 25205.5 of the
Health and Safety Code which is collected and administered under
Section 43053 is due and payable on the last day of the second month
following the end of the calendar year.
   (b) Every generator subject to the fee imposed pursuant to Section
25205.5 of the Health and Safety Code shall file an annual return in
the form as prescribed by the board, which may include, but not be
limited to, electronic media and pay the proper amount of fee due.
The board shall credit the prepayment made pursuant to Section
43152.15 against the amount due with the annual return.  Returns
shall be authenticated in a form or pursuant to methods as may be
prescribed by the board.
   (c) The fee imposed by Section 25205.5 of the Health and Safety
Code shall be offset by any fees paid by the generator for the
preceding calendar year for a local hazardous waste management
program conducted by a local agency pursuant to a memorandum of
understanding with the department.  The amount of the credit provided
under this subdivision shall not exceed an amount equal to the fees
paid to the local agency or the generator fee due under Section
25205.5 of the Health and Safety Code, whichever is less.  The credit
for local fees paid shall not include fees required under Chapter
6.7 (commencing with Section 25280) or Chapter 6.95 (commencing with
Section 25500) of Division 20 of the Health and Safety Code.
43152.8.  (a) The department shall notify the board of the
occurrence of any of the following:
   (1) The issuance of a hazardous waste facilities permit or grant
of interim status to any facility operator, who has not previously
been granted interim status, within 30 days after the facility permit
or grant of interim status is issued.
   (2) When any facility changes size category pursuant to Section
25205.4 of the Health and Safety Code.
   (b) This section shall become operative July 1, 1991.
43152.9.  (a) The fee imposed pursuant to Section 25205.6 of the
Health and Safety Code, which is collected and administered under
Section 43054, is due and payable on the last day of the second month
following the end of the calendar year.
   (b) Every corporation subject to the fee imposed pursuant to
Section 25205.6 of the Health and Safety Code shall file an annual
return in the form as prescribed by the board, which may include, but
not be limited to, electronic media and pay the proper amount of fee
due.  Returns shall be authenticated in a form or pursuant to
methods as may be prescribed by the board.
43152.10.  The fees imposed pursuant to Sections 25205.7, 25205.8,
25205.14, 25221, and 25343 of the Health and Safety Code, which are
collected and administered under Sections 43053 and 43054, are due
and payable within 30 days after the date of assessment and the
feepayer shall deliver a remittance of the amount of the assessed fee
to the office of the board within that 30-day period, except as
provided in subdivision (e) of Section 25205.14 of the Health and
Safety Code.
43152.11.  (a) The surcharge imposed pursuant to Section 25205.9 of
the Health and Safety Code, which is collected and administered under
Section 43055, is due and payable to the board on the last day of
the second month following the end of the calendar year.
   (b) The surcharge shall be incorporated into the return form
prescribed by the board, which every operator subject to the fee
imposed by Section 25205.5 of the Health and Safety Code is required
to file and pay annually, in accordance with Section 43152.7.  The
surcharge shall be in addition to the fee imposed by Section 25205.5
of the Health and Safety Code.
   (c) The surcharge imposed by Section 25205.9 of the Health and
Safety Code shall be offset by any fees paid by the generator during
the preceding calendar year for a local hazardous waste management
program conducted by a local agency pursuant to a memorandum of
understanding with the department.  The offset provided for under
this subdivision shall be allowed to the same extent as the offset
provided in subdivision (c) of Section 43152.7.
43152.12.  (a) In addition to the requirements imposed pursuant to
Section 43152.6, every operator of a facility subject to the fee
specified in Section 25205.2 of the Health and Safety Code shall make
two prepayments of the fee to the board, which are due and payable
on or before the last day of February and the last day of August of
each calendar year.  Each prepayment shall be accompanied by a
prepayment return in a form prescribed by the board.
   (b) For purposes of subdivision (a), the amount of each prepayment
shall be not less than 50 percent of the applicable fee imposed on
the facility, based on the facility's type and size, as stated on the
hazardous waste facilities permit, interim status document, or Part
A application, or as specified in Sections 25205.1 and 25205.4 of the
Health and Safety Code.
   (c) The board shall credit the amount of the prepayments against
the amount of the fee due and payable for the reporting period in
which the prepayments are due.
   (d) Any person required to make a prepayment pursuant to this
section who fails to make a prepayment by the due dates specified in
subdivision (a) shall also pay the penalties and interest in
accordance with Section 43155.
43152.13.  (a) The fee imposed pursuant to Section 105190 of the
Health and Safety Code, which is collected and administered under
Section 43056, is due and payable on the last day of the second month
following the end of the calendar year.
   (b) Every employer subject to the fee imposed pursuant to Section
105190 of the Health and Safety Code shall in the form as prescribed
by the board, which may include, but not be limited to, electronic
media file an annual return and pay the proper amount of fee due.
Returns shall be authenticated in a form or pursuant to methods as
may be prescribed by the board.
43152.14.  The fee imposed pursuant to Section 105310 of the Health
and Safety Code, that is collected and administered under Section
43057, is due and payable on or before April 1 of each year for the
previous calendar year.
43152.15.  (a) In addition to the requirements imposed pursuant to
Sections 43152.7 and 43152.11, every generator subject to the fees
specified in Sections 25205.5 and 25205.9 of the Health and Safety
Code shall make a prepayment of the fee by site to the board which is
due and payable on or before the last day of August of each calendar
year.  The prepayment shall be accompanied by a prepayment return in
a form prescribed by the board.
   (b) For purposes of subdivision (a), the amount of the prepayment
shall be not less than either of the following:
   (1) One hundred percent of the applicable fee imposed on the
generator, based on the generator's fee category as specified in
Section 25205.5 of the Health and Safety Code for the total volume of
hazardous waste generated by site during the period January 1 to
June 30, inclusive, of the current calendar year in which the
prepayment is due.  The prepayment may be offset by fees paid by the
generator for a local hazardous waste management program conducted by
a local agency pursuant to a memorandum of understanding with the
department which includes the following:
   (A) The local fees are paid for the current calendar year for
which the prepayment is due or the local fees are paid for the
preceding calendar year, if fees have not been paid for the current
year.
   (B) The offset is subject to the limitations and requirements
specified in subdivision (c) of Section 43152.7.
   (2) Fifty percent of the generator fee liability paid to the board
by site for the preceding calendar year provided the generator paid
a generator fee liability to the board for the preceding calendar
year for that site.
   (c) The board shall credit the amount of the prepayment against
the amount of the fee due and payable for the calendar year in which
the prepayment is due.
   (d) Notwithstanding any other provision in this section, the
prepayment of a generator fee shall not be required for any amount
due that is less than five hundred dollars ($500), or for any other
amount due if the board determines that prepayment is not in the best
economic interest of the program.
   (e) Any person required to make a prepayment pursuant to this
section who fails to make a prepayment by the due date specified in
subdivision (a) shall also pay penalties and interest in accordance
with Section 43155.
43152.16.  (a) The board shall issue refunds, if directed to do so
by the department, upon making the certification specified in
subdivision (d), for some, or all, of the fees imposed pursuant to
Sections 25205.5 and 25205.9 of the Health and Safety Code, for
hazardous waste generated in 1997.
   (b) The board may issue a refund only to a generator who received
a credit pursuant to Section 43152.7 or 43152.11 for fees paid for
hazardous waste generated in 1996.
   (c) The refund made to a generator pursuant to this section shall
not exceed the generator's credit for hazardous waste generated in
1996, or exceed the generator's fee paid to a certified unified
program agency in 1997, whichever amount is less.
   (d) The board may issue refunds pursuant to this section only if
the department certifies that funds for these refunds are available.
43153.  The board, if it deems it necessary in order to facilitate
the administration of this part, may require returns and payments
specified under Section 43151 to be made for periods longer than
quarterly.
43154.  The board for good cause may extend, for a period of time
not to exceed one month, the time for making any return or paying any
amount required to be paid under this part.  The extension may be
granted at any time provided a request therefor is filed with the
board within or prior to the period for which the  extension may be
granted.
   Any person to whom an extension is granted shall pay, in addition
to the tax, interest at the modified adjusted rate per month, or
fraction thereof, established pursuant to Section 6591.5, from the
date on which the tax would have been due without the extension until
the date of payment.
43155.  (a) Any person who fails to pay any tax or prepayment,
except amounts of determinations made by the board under Article 2
(commencing with Section 43201), within the time required shall pay a
penalty of 10 percent of the tax or prepayment, plus interest at the
modified adjusted rate per month, or fraction thereof, established
pursuant to Section 6591.5, from the date on which the tax or the
amount of tax required to be collected became due and payable to the
state until the date of payment.
   (b) Any person who fails to file a return or prepayment with the
board in accordance with this part within the time prescribed for the
filing of a return or prepayment, a penalty of 10 percent of the
amount of tax or prepayment shall be added thereto on account of the
delinquency.
   (c) The penalties imposed by this section shall be limited to a
maximum of 10 percent of the taxes for which the return or prepayment
is required for any one return or prepayment.
43157.  (a) If the board finds that a person's failure to make a
timely return, prepayment, or payment is due to reasonable cause and
circumstances beyond the person's control, and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, the person may be relieved of the penalty provided
by Sections 43155, 43170, and 43306.
   (b) Except as provided in subdivision (c), any person seeking to
be relieved of the penalty shall file with the board a statement,
under penalty of perjury, setting forth the facts upon which he or
she bases his or her claim for relief.
   (c) The board shall establish criteria that provide for efficient
resolution of requests for relief pursuant to this section.
43158.  If the board finds that a person's failure to make a timely
return or payment was due to disaster, and occurred notwithstanding
the exercise of ordinary care and the absence of willful neglect, the
person may be relieved of interest provided for by Sections 43154,
43155, 43170, and 43201.  Any person seeking to be relieved of
interest shall file with the board a statement under penalty of
perjury setting forth the facts upon which he or she bases his or her
claim for relief.
43158.5.  (a) The board, in its discretion, may relieve all or any
part of the interest imposed on a person by this part where the
failure to pay fees is due in whole or in part to an unreasonable
error or delay by an employee of the board acting in his or her
official capacity.
   (b) For purposes of this section, an error or delay shall be
deemed to have occurred only if no significant aspect of the error or
delay is attributable to an act of, or a failure to act by, the
taxpayer.
   (c) Any person seeking relief under this section shall file with
the board a statement under penalty of perjury setting forth the
facts on which the claim for relief is based and any other
information which the board may require.
   (d) The board may grant relief only for interest imposed on tax
liabilities that arise during taxable periods commencing on or after
January 1, 2000.
43159.  (a) If the board finds that a person's failure to make a
timely return or payment is due to the person's reasonable reliance
on written advice from the board, the person may be relieved of the
taxes imposed or administered under this part and any penalty or
interest added thereto.
   (b) For purposes of this section, a person's failure to make a
timely return or payment shall be considered to be due to reasonable
reliance on written advice from the board, only if the board finds
that all of the following conditions are satisfied:
   (1) The person requested in writing that the board advise him or
her whether a particular activity or transaction is subject to tax
under this part.  The specific facts and circumstances of the
activity or transaction shall be fully described in the request.
   (2) The board responded in writing to the person regarding the
written request for advice, stating whether or not the described
activity or transaction is subject to tax, or stating the conditions
under which the activity or transaction is subject to tax.
   (3) The liability for taxes applied to a particular activity or
transaction which occurred before either of the following:
   (A) Before the board rescinded or modified the advice so given, by
sending written notice to the person of rescinded or modified
advice.
   (B) Before a change in statutory or constitutional law, a change
in the board's regulations, or a final decision of a court, which
renders the board's earlier written advice no longer valid.
   (c) Any person seeking relief under this section shall file with
the board all of the following:
   (1) A copy of the person's written request to the board and a copy
of the board's written advice.
   (2) A statement under penalty of perjury setting forth the facts
on which the claim for relief is based.
   (3) Any other information which the board may require.
   (d) Only the person making the written request shall be entitled
to rely on the board's written advice to that person.
43160.  Every person who is required to file the returns and make
the payments specified in Section 43151, 43152.6, 43152.7, 43152.9,
43152.11, 43152.13, 43152.14, or 43153 shall, upon transfer or
discontinuance of operations, file closing returns on forms
prescribed by the board.  The closing returns shall be due and
payable on the last day of the month following the end of the
quarterly period in which the transfer or discontinuance takes place.