California CDTFA Releases Annual Hazardous Waste Facility Fee Return Form CDTFA-501-HF, Instructions

The California Department of Tax and Fee Administration (CDTFA) Nov. 1 released Form CDTFA-501-HF, Hazardous Waste Facility Fee Return - Annual, with instructions for excise tax purposes. The instructions provide that: 1) the annual hazardous waste facility fee is based upon the allowable capacity and the type of facility specified in the permit, Interim Status Document, or Federal Part A Application; 2) if a taxpayer’s facility qualifies for more than one category during the fee period, the amount due is the fee for the category with the highest rate; 3) every facility operator who owes the facility fee is required ...