California CDTFA Releases CDTFA-501-EF, Environmental Fee Return, Instructions

The California Department of Tax and Fee Administration Nov. 1, 2020 released Form CDTFA-501-EF, Environmental Fee Return, with instructions for excise tax purposes. Taxpayers are required to file a return and pay the required fees, if they use, generate, store, or conduct activities related to hazardous materials. The return is filed even by corporations, partnerships, limited liability companies, and sole proprietorships that have 50 or more employees who were each employed more than 500 hours in California. The instructions include: 1) definitions; 2) exemptions from the fee; 3) filing requirements and 10 percent penalty and interest for late payments; and ...