Hazardous Substances Taxes – Activity Fee

The Board of Equalization (BOE) administers four (4) 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.

Effective 9/13/16, the hazardous waste activity fees are assessed and billed by DTSC (SB 839). Activity fees are assessed for permit applications, permit modifications, renewals of permits, requests for variance or site mitigation assessments or other activities, as notified by DTSC.

The fee is non-refundable, even if the application is withdrawn or the permit or the modification is denied. The fee is tiered based on the permitted level of the facility and the type of permit activity.

Special Notices

Registration & Applications

Rates

Effective 9/13/16, the hazardous waste activity fees are assessed and billed by DTSC. Historical rates are available on the Special Taxes and Fees Rate Page.

Returns & Reports

Effective 9/13/16, the hazardous waste activity fees are assessed and billed by DTSC. There are no specific returns or reports filed with the BOE for the hazardous waste activity fees.

Make a Payment

Forms & Publications

Resources

Related Websites

Contact Us

If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:

Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088

Telephone 1-800-400-7115
(TTY: 711)

Email Your Tax Questions