(a)The fee provided for in Section 25205.5 does not apply to any of the following:
(1)
(A)Hazardous waste that results when a governmental agency takes a removal, remedial, or corrective action to address a release of a hazardous substance caused by a person other than the governmental agency that takes the action if both of the following conditions are met:
(i)The governmental agency took immediate action necessary to remove or remedy an imminent and substantial threat of a release of a hazardous substance.
(ii)The governmental agency files an annual return with the California
Department of Tax and Fee Administration pursuant to subdivision (b) of Section 43152.7 of the Revenue and Taxation Code.
(B)A “responsible party,” as defined in Section 78145, or a person subject to an o
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(a)
The fee provided for in Section 25205.5 does not apply to any of the following:
(1)
(A)
Hazardous waste that results when a governmental agency takes a removal, remedial, or corrective action to address a release of a hazardous substance caused by a person other than the governmental agency that takes the action if both of the following conditions are met:
(i)
The governmental agency took immediate action necessary to remove or remedy an imminent and substantial threat of a release of a hazardous substance.
(ii)
The governmental agency files an annual return with the California
Department of Tax and Fee Administration pursuant to subdivision (b) of Section 43152.7 of the Revenue and Taxation Code.
(B)
A “responsible party,” as defined in Section 78145, or a person subject to an order as described in paragraph (5) of subdivision (b) of Section 25187, for the release of the hazardous substance referred to in subparagraph (A) shall pay the fee imposed by Section 25205.5 for the hazardous waste generated from the governmental agency’s action under subparagraph (A).
(2)
Hazardous waste generated or disposed of by a public agency resulting from the operation of a household hazardous waste collection facility in the state pursuant to Article 10.8 (commencing with Section 25218), including, but not limited to, hazardous waste received from conditionally exempt small quantity commercial generators authorized pursuant to Section 25218.3.
(3)
Hazardous waste disposed of, or submitted for disposal or treatment, that is generated by any person and that is discovered and separated from solid waste as part of a load checking program.
(4)
(A)
Hazardous waste that is “household do-it-yourselfer used oil,” as defined in Section 66279.1 of Title 22 of the California Code of Regulations, and is accepted from the public at no charge as provided in paragraph (1) of subdivision (b) of 48660 of the Public Resources Code by a used oil collection center that is certified by the Department of Resources Recycling and Recovery pursuant to Chapter 4 (commencing with Section 48600) of Part 7 of Division 30 of the Public Resources Code.
(B)
A certified used oil collection center shall maintain a record of the amount of “household do-it-yourselfer used
oil” that was collected pursuant to subparagraph (A) during the calendar year and shall submit the records to the department and the California Department of Tax and Fee Administration upon request.
(5)
Hazardous waste that is recycled and used onsite and is not transferred offsite.
(6)
Hazardous waste that is generated onsite and meets both of the following conditions:
(A)
Is treated onsite in a treatment unit authorized by the department, or the CUPA, to treat hazardous waste pursuant to the applicable hazardous waste facilities permit requirements of Article 9 (commencing with Section 25200).
(B)
Becomes nonhazardous as a result of that treatment.
(7)
Universal waste as defined in
Section 25123.8 and managed in accordance with the universal waste management requirements in Chapter 23 (Commencing with Section 66273.1) of Division 4.5 of Title 22 of the California Code of Regulations.
(b)
Except for the exemption provided in paragraph (5) of subdivision (a), the fee exemptions provided in subdivision (a) shall continue to apply to hazardous waste that is eligible for the exemption, even if the hazardous waste is transferred, consolidated, or bulked and subsequently included on a manifest along with other nonexempt hazardous waste.
(c)
For purposes of this section, the definitions in Section 25205.1 apply, except as otherwise specified in this section.
(d)
For purposes of this section, “governmental agency” means any city, county, city and county, district, special district, commission, the
Regents of the University of California, the University of California, the Trustees of the California State University, the California State University, the state, the federal government, any department or agency thereof, or a joint powers authority authorized to identify, plan for, monitor, control, regulate, dispose of, or abate liquid, toxic, or hazardous wastes, or hazardous materials. “Governmental agency” includes a contractor authorized to act on behalf of a governmental agency who uses the governmental agency’s United States Environmental Protection Agency or state identification number on a hazardous waste manifest.
(e)
The generator shall maintain records to document that the exemption requirements are met and shall submit those records to the department and the California Department of Tax and Fee Administration upon request.
(f)
This section applies to the generation
and handling fees imposed pursuant to subdivision (a) of Section 25205.5 for hazardous waste generated on or after January 1, 2023.