Hazardous Substances Taxes - Disposal Fee

The Board of Equalization (BOE) administers six 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.

Persons who dispose of hazardous waste to land at an authorized hazardous waste disposal facility in California will pay a disposal fee directly to the disposal facility, and the disposal facility then submits the fee and a return to the BOE. The fee varies and is determined by the waste category and the total tonnage of waste. Only the disposal facilities/operators are required to file returns with the BOE. (commenced 7-1-85, H&SC section 25174.1 et seq.)

Special Notices

Information About

  • Program Information
  • Frequently Asked Questions

Registration & Applications

Rates

The fees are adjusted annually and approved by the BOE to reflect increases or decreases in the cost of living as measured by the CPI issued by the Department of Industrial Relations. Current rates are posted on the BOE website on the above link.

Returns & Reports

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 800-400-7115
(TTY: 711)

Email Your Tax Questions