Health & Saf. Code, § 25205.5 · Article 9.1. Hazardous Waste Fees

Health & Saf. Code, § 25205.5

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

(a) (1) Except as otherwise provided in this section, a generator of hazardous waste shall pay to the California Department of Tax and Fee Administration a generation and handling fee for each generator site that generates an amount equal to, or more than, five tons for each calendar year, or portion of the calendar year.

(2) For the 2022–23 fiscal year, the fee rate shall be forty-nine dollars and twenty-five cents ($49.25) for each ton or fraction of a ton of hazardous waste generated in calendar year 2021.

(3) Commencing July 1, 2023, the fee rates established pursuant to Section 25205.5.01 shall apply to each ton, including the first five tons, or fraction of a ton rounded up to the next nearest ton, of hazardous waste generated.

(4) For purposes of calculating the amount of the fee imposed pursuant to paragraph (1), a generator of hazardous waste that is issued a hazardous waste facilities permit from the department and that pays the annual facility fee, as specified in Section 25205.2, may deduct, from the amount of hazardous waste otherwise subject to this subdivision that is generated per calendar year, the amount of hazardous waste that is stored, bulked, and transferred solely through the location of the permitted hazardous waste facility and that is in route to another facility that is authorized to do any of the following:

(A) Manage the hazardous waste for reclamation and recovery, including fuel blending before energy recovery at another site.

(B) Manage the hazardous waste through destruction methods or treatment before disposal at another site.

(D) Dispose of the hazardous waste.

(b) The fee imposed pursuant to this section shall be paid in accordance with Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code.

(c) This section shall become operative on January 1, 2022, and applies to the generation and handling fees imposed pursuant to subdivision (a) for hazardous waste generated on or after January 1, 2021.

Notes and commentary — not statutory text

History

Amended by Stats. 2024, Ch. 72, Sec. 23. (SB 156) Effective July 2, 2024.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=HSC&sectionNum=25205.5.
Text hash: sha256 2233616578080c8ea5950f762dbe5f0c763c844e7994afbac546a31f1f42bf40
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Health and Safety Code

Health & Saf. Code, § 25205.2Printed as Section 25205.2

Revenue and Taxation Code

Rev. & Tax. Code, div. 2, pt. 22HAZARDOUS SUBSTANCES TAX LAWPrinted as Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code

Cited by 17 provisions

Provisions in this library whose text cites Health & Saf. Code, § 25205.5. Each shows the citation as that text prints it.

Health and Safety Code

Revenue and Taxation Code

Rev. & Tax. Code, § 43507.5Printed as Section 25205.5 of the Health and Safety Code

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