BILL NUMBER: AB 1906 CHAPTERED
BILL TEXT
CHAPTER 637
FILED WITH SECRETARY OF STATE OCTOBER 5, 1995
APPROVED BY GOVERNOR OCTOBER 4, 1995
PASSED THE ASSEMBLY SEPTEMBER 15, 1995
PASSED THE SENATE SEPTEMBER 14, 1995
AMENDED IN SENATE SEPTEMBER 8, 1995
AMENDED IN SENATE SEPTEMBER 6, 1995
AMENDED IN SENATE AUGUST 28, 1995
AMENDED IN ASSEMBLY APRIL 6, 1995
INTRODUCED BY Assembly Member Sher
FEBRUARY 24, 1995
An act to amend Sections 43152.6, 43152.7, 43152.11, and 43152.12
of, to add Sections 43152 and 43152.15 to, and to repeal Section
43152.5 of, the Revenue and Taxation Code, relating to hazardous
waste.
LEGISLATIVE COUNSEL'S DIGEST
AB 1906, Sher. Hazardous waste: fees: consolidated statement.
(1) Existing law imposes fees upon generators of hazardous waste,
facility operators, and corporations that handle hazardous materials.
This bill would require the board to establish and annually submit
to each generator of hazardous waste a consolidated statement that
sets forth the amount of fees required to be paid by the generator to
the board pursuant to those fee requirements.
The bill would further require any return or other document that
is required to be submitted by a generator to the board in connection
with the payment of those fees to instead be submitted together with
the consolidated statement.
(2) Existing law, the Hazardous Substances Tax Law, establishes
procedures for the collection of the fees imposed upon the management
of hazardous waste. A violation of that law is a crime.
This bill would revise requirements governing payment of those
fees and would make clarifying changes, thereby imposing a
state-mandated local program by revising the definition of a crime.
(3) This bill would incorporate additional changes in Section
43152.12 of the Revenue and Taxation Code, proposed by AB 1964 to be
operative only if AB 1964 and this bill are both chaptered and become
effective on or before January 1, 1996, and this bill is chaptered
last.
(4) The California Constitution requires the state to reimburse
local agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.
This bill would provide that no reimbursement is required by this
act for a specified reason.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 43152 is added to the Revenue and Taxation
Code, to read:
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).
SEC. 2. Section 43152.5 of the Revenue and Taxation Code is
repealed.
SEC. 3. Section 43152.6 of the Revenue and Taxation Code is
amended to read:
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 on the forms provided by the board and pay the
proper amount of fee due.
(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.
SEC. 4. Section 43152.7 of the Revenue and Taxation Code is
amended to read:
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, on forms prescribed by
the board, file an annual return 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.
(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.
SEC. 5. Section 43152.11 of the Revenue and Taxation Code is
amended to read:
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.
SEC. 6. Section 43152.12 of the Revenue and Taxation Code is
amended to read:
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 Sections 43155 and 43156.
SEC. 6.5. Section 43152.12 of the Revenue and Taxation Code is
amended to read:
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 Sections 43155 and 43156.
SEC. 7. Section 43152.15 is added to the Revenue and Taxation
Code, to read:
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) 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 Sections 43155 and 43156.
SEC. 8. No reimbursement is required by this act pursuant to
Section 6 of Article XIIIB of the California Constitution because the
only costs which may be incurred by a local agency or school
district will be incurred because this act creates a new crime or
infraction, changes the definition of a crime or infraction, changes
the penalty for a crime or infraction, or eliminates a crime or
infraction. Notwithstanding Section 17580 of the Government Code,
unless otherwise specified in this act, the provisions of this act
shall become operative on the same date that the act takes effect
pursuant to the California Constitution.
SEC. 9. Section 6.5 of this bill incorporates amendments to
Section 43152.12 of the Revenue and Taxation Code proposed by both
this bill and AB 1964. It shall only become operative if (1) both
bills are enacted and become effective on January 1, 1996, (2) each
bill amends Section 43152.12 of the Revenue and Taxation Code, and
(3) this bill is enacted after AB 1964, in which case Section 6 of
this bill shall not become operative.