California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8 - Hazardous Substances Tax › Section 3000 - Generator of Hazardous Waste

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Scope
The provisions contained herein shall apply to the collection
				  of the generator fee imposed pursuant to Health and Safety Code 25205.5.
				  Regulations concerning the manifesting of hazardous waste, enforcement of
				  hazardous waste management requirements and standards, and other regulatory
				  activities conducted by the Department of Toxic Substances Control (DTSC) are
				  contained in Title 22 of the California Code of Regulations. Nothing in this
				  section shall grant any benefit or exemption to a generator, subject a
				  generator to any duty or liability, or infer that any person is or is not a
				  generator, except for the purpose of determining whether a person is subject
				  to, or exempted from, the generator fee.
(b) Definitions
(1) "Generator" means any person, by site,
				whose act or process produces hazardous waste or causes hazardous waste to
				become subject to regulatory control by a government agency authorized to
				regulate hazardous waste. If more than one person is liable for the same
				generator fee for the same load of hazardous waste, that liability shall be
				joint and several. A generator includes, but is not limited to:
(A) a person identified on a hazardous waste
				manifest as the generator and whose Environmental Protection Agency (EPA)
				identification number is listed on that manifest, if that identifying
				information was provided by that person or by an agent or employee of that
				person;
(B) except as provided in
				subdivision (b)(1)(G) below, a person who cleans up a release of hazardous
				waste caused by another, including a property owner who cleans up contamination
				caused by a tenant or lessee and an owner or lessee who cleans up property
				contaminated by a previous owner or lessee;
(C) a person who contracts with an
				environmental cleanup to clean up property;
(D) a person who places hazardous waste into
				repositories at the same site where the waste was generated, including but not
				limited to, a site or portion of a site that has been designated as a
				corrective action management unit (CAMU) by the Department of Toxic Substances
				Control; however, a person will not be considered the generator of hazardous
				waste if the person removes hazardous waste (for example, contaminated soil or
				groundwater) from a site, treats it at the same site until it is non-hazardous,
				and returns it to the same location from which it was removed at the
				site;
(E) a person who excavates
				contaminated soil that is hazardous waste during cleanup activities, regardless
				of whether the soil became contaminated over a period of time or when the
				property was under the control of another person;
(F) any person who is expressly identified as
				a generator pursuant to the Health and Safety Code or Title 22 of the
				California Code of Regulations.
(G)
				Notwithstanding subdivisions (b)(1)(A) through (b)(1)(F) above, "generator"
				does not include an entity such as an environmental clean-up company or an
				emergency response contractor, when that entity, pursuant to contract, cleans
				up a release of hazardous waste for another person, unless the entity is
				identified on a hazardous waste manifest as the generator as described in
				subdivision (b)(1)(A) above.