Section 25174.1 Of Article 7. Treatment, Recycling, And Disposal Technology From California Health And Safety Code >> Division 20. >> Chapter 6.5. >> Article 7.
25174.1
. (a) Each person who disposes of hazardous waste in this
state shall pay a fee for the disposal of hazardous waste to land,
based on the type of waste placed in a disposal site, in accordance
with this section and Section 25174.6.
(b) "Disposal fee" means the fee imposed by this section.
(c) For purposes of this section, "dispose" and "disposal" include
"disposal," as defined in Section 25113, including, but not limited
to, "land treatment," as defined in subdivision (n) of Section
25205.1.
(d) Each operator of an authorized hazardous waste facility, at
which hazardous wastes are disposed, shall collect a fee from any
person submitting hazardous waste for disposal and shall transmit the
fees to the State Board of Equalization for the disposal of those
wastes. The operator shall be considered the taxpayer for purposes of
Section 43151 of the Revenue and Taxation Code. The facility
operator is not required to collect and transmit the fee for a
hazardous waste if the operator maintains written evidence that the
hazardous waste is eligible for the exemption provided by Section
25174.7 or otherwise exempted from the fees pursuant to this chapter.
The written evidence may be provided by the operator or by the
person submitting the hazardous waste for disposal, and shall be
maintained by the operator at the facility for a minimum of three
years from the date that the waste is submitted for disposal. If the
operator submits the hazardous waste for disposal, the operator shall
pay the same fee as would any other person.
(e) Notwithstanding subdivision (d), the disposal facility shall
not be liable for the underpayment of any disposal fees for hazardous
waste submitted for disposal by a person other than the operator, if
the person submitting the hazardous waste to the disposal facility
has done either of the following:
(1) Mischaracterized the hazardous waste.
(2) Misrepresented any exemptions pursuant to Section 25174.7 or
any other exemption from the disposal fee provided pursuant to this
chapter.
(f) (1) Any additional payment of disposal fees that are due to
the State Board of Equalization as a result of a mischaracterization
of a hazardous waste, a misrepresentation of an exemption, or any
other error, shall be the responsibility of the person making the
mischaracterization, misrepresentation, or error.
(2) In the event of a dispute regarding the responsibility for a
mischaracterization, misrepresentation, or other error, for which
additional payment of disposal fees are due, the State Board of
Equalization shall assign responsibility for payment of the fee to
that person, or those persons, it determines responsible for the
mischaracterization, misrepresentation, or other error, provided that
the person, or persons, has the right to a public hearing and
comment, and the procedural and substantive rights of appeal pursuant
to Part 22 (commencing with Section 43001) of Division 2 of the
Revenue and Taxation Code.
(3) Any generator, transporter, or owner or operator of a disposal
facility shall report to the department and the State Board of
Equalization any information regarding any such mischaracterization,
misrepresentation, or error, which could affect the disposal fee,
within 30 days of that information first becoming known to that
person.
(g) The State Board of Equalization shall deposit the fees
collected pursuant to this section in the Hazardous Waste Control
Account, for expenditure by the department, upon appropriation by the
Legislature.
(h) The operator of the facility that disposes of the hazardous
waste to land shall provide to every person who submits hazardous
waste for disposal at the facility a statement showing the amount of
hazardous waste fees payable pursuant to this section.
(i) Any person who disposes of hazardous waste at any site that is
not an authorized hazardous waste facility shall be responsible for
payment of fees pursuant to this section and shall be the taxpayer
for purposes of Section 43151 of the Revenue and Taxation Code.
(j) Any administrative savings that are derived by the state as a
result of changes made to this section during the 1995-96 Regular
Session of the Legislature shall be made available to the department
and reflected in the annual Budget Act.