Are you up to date with the recent CDTFA changes in hazardous waste management? Though these adjustments, effective since January 2022, may appear new, they are part of California’s ongoing commitment to effective hazardous waste regulation.  

All companies generating over 5 tons of hazardous waste are required to adhere to a new flat rate generation and handling fee, with a prepayment system in place to streamline compliance.  

 

Who? 

All companies which generate over 5 tons of hazardous waste at any site need to pay the Hazardous Waste Generator and Handling Fee through the CDTFA Website. 

 

Change 1 – Mandatory Electronic Filing for All 

According to Senate Bill 158; Stats. 2021, ch.73, effective January 1, 2022, everyone must now file the hazardous waste taxes electronically. Failure to register for an account can result in missed payments, and penalties and interest are likely accruing. Stay informed and file electronically to avoid any financial repercussions. 

  

Change 2 – Repeal of the Hazardous Waste Generator Fee 

The hazardous waste generator fee has undergone a significant change. The previous tiered category system (0-5 tons, 5-25 tons, etc.) has been replaced with a flat rate per ton or fraction of a ton. The new generation and handling fee amount to $49.25 per ton. This fee applies to each hazardous waste generation site producing five (5) or more tons of hazardous waste per calendar year. 

  

Change 3 – Implementation of Prepayments Schedule 

A new payment schedule has been implemented, requiring prepayments in November and final payments in February for all hazardous waste generators. If you haven’t already, pay attention to these deadlines to avoid penalties and interest: 

  

November 30, 2023: Due (Past Due if not paid): 50% of the payment based on 2022 waste generation. 

February 28, 2024: Due: The other 50% of the payment based on 2022 waste generation. 

 

This pattern continues for subsequent years: 

• November 30, 2024: 50% based on 2023 waste generation. 
• February 28, 2025: The other 50% based on 2023 waste generation. 
• November 30, 2025: 50% based on 2024 waste generation. 
• February 28, 2026: The other 50% based on 2024 waste generation. 

 

Reporting Period	Prepayment Due Date	Return & Final Payment Due Date	Report Based on  Hazardous Waste Generated in Prior Reporting Period
Calendar Year 2023	November 30, 2023	February 28, 2024	Calendar Year 2022
Calendar Year 2024	November 30, 2024	February 28, 2025	Calendar Year 2023
Calendar Year 2025	November 30, 2025	February 28, 2026	Calendar Year 2024

 

Notices: Please be aware that as a business generating hazardous waste, you should have received notices directly from the CDTFA. If you have any questions or concerns, feel free to reach out. Your diligence in forwarding such information is appreciated, and we are here to help you navigate through these changes. Stay compliant and keep your business safe and environmentally responsible.