@034 CHAP 11
@CODE: CA
@CODE: NF
        ÚÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄ¿
        ³ CALIFORNIA ENVIRONMENTAL FEE ON CORPORATIONS  ³
        ÀÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÄÙ

If your incorporated business has 50 or more employees and
is considered to be in an industry that uses, generates, or
stores hazardous materials in California, it must file an
environmental fee return and pay an annual environmental
fee based on its number of employees, as follows:

       NUMBER OF               ENVIRONMENTAL
       EMPLOYEES                  FEE
       ---------               -------------
         1-49                     $   0
        50-74                       100
        75-99                       300
       100-249                      500
       250-499                      750
       500 or more                1,000

While you might not think your business has anything to do
with hazardous materials, the state aggressively interprets
this law to apply to ALL corporations with 50 or more em-
ployees.  Because of the state's extreme interpretation of
the law, you may want to pay the fee and file for a refund
at some point in the future, if you think your corporation
does not "use, generate, or store" hazardous materials.  It
seems likely that the state's position will be challenged
in the courts, which might permit you a refund if you have
filed for it before the statute of limitations has expired.