(CDTFA) administers the Environmental Fee imposed by section 25205.6 of the . To make changes to your Disposal or Facility Fee account information, please contact DTSC at 1-916-445-1664. The exclusion for household hazardous waste collection facility was made inoperative on July 1, 2022. 2.2649 3.1648 Td We will notify you in writing if you are required to pay your fees electronically. n Effective January 1, 2022, the hazardous waste generation and handling fee is imposed as a flat rate per ton or fraction of a ton on generators of hazardous waste for each generator site that generates five or more tons of hazardous waste at a site in California within a calendar year. The Governor's Office of Business and Economic Development (GO-Biz) offers extensive information on state, local, and federal permit requirements. Visit the sites below for more information about other state, federal, and local taxing and licensing information: You may also want to consult with a tax professional for assistance on other agency requirements. Persons who dispose of hazardous waste to land at an authorized hazardous waste disposal facility in California will pay a disposal fee directly to the disposal facility, and the disposal facility then submits the fee and a return to CDTFA. The number of hours should not be prorated between in-state and out-of-state to determine hours worked. DTSC provides CDTFA a list of permitted hazardous waste disposal facilities. The penalty for filing a late return and/or late fee payment is ten percent of the fee amount due for the period. We will send a courtesy reminder to the email address we have on file, prior to each filing due date. (HSC sections 25205.2 25205.4, and 25205.7. TTU permits are authorized, and fees are due, per mobile treatment unit and not per facility. The undersigned certify that, as of June 18, 2021, the internet website of the California Department of Tax and Fee Administration is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, Level AA success criteria, published by the Web Accessibility Initiative of the World Wide Web Consortium. File a Return Online You are required to file your CDTFA-501-EF, Environmental Fee Return electronically through our online services system. Prepayment Due last day of November of the current year. Q CDTFA is making it easier for those taxpayers and business owners affected by the recent CA storms to get tax relief. A facility that has been issued a permit for the purpose of storing hazardous waste onsite, and whose permit has expired, if all of the following has occurred: The facility has received no waste from offsite since the permit expired. ET Log into your account to submit an online request for an extension to file a return and/or payment, or relief from penalty (including interest due to a disaster). Select the More link under the I Want To section then select the Submit a Claim for Refund link and follow the prompts. A hazardous waste ID number is used to identify the hazardous waste generator, transporter, and facility that handles hazardous waste. Reforms include: The California Department of Tax and Fee Administration (CDTFA) administers four hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC), pursuant to the requirements of the California Hazardous Substances Tax Law. Please note: Facility operators who pay the facility fee are now subject to the generation and handling fee. 254 0 obj <>stream f If the due date falls on a Saturday, Sunday or state holiday, returns postmarked or received by the next business day will be considered timely. CDTFA is making it easier for those taxpayers and business owners affected by the recent CA storms to get tax relief. Log into your account to submit an online request for an extension to file a return or relief from penalty (including interest due to a disaster). Returns and prepayments must be received by the due date to be considered timely, even if no amount is owed. Electronic Funds Transfer (EFT) - Feepayers with an estimated average monthly fee liability of $20,000 or more are required to pay amounts due by electronic funds transfer (EFT). california department of tax and fee administration return processing branch po box 942879 sacramento ca 94279-6001 Is the eco-fee, or environmental handling fee, a tax? The California Department of Tax and Fee Administration (CDTFA) administers the Environmental Fee imposed by section 25205.6 of the California Health and Safety Code (H&SC). ), The generator fee is repealed and replaced by a new generation and handling fee effective January 1, 2022 (Senate Bill 158; Stats. (, Facilities authorized by DTSC to clean and recycle excavated underground storage tanks. When you have completed the form, print, sign and mail the form to CDTFA. We will send a courtesy reminder to the email address we have on file prior to each prepayment and final payment and return due date. Only organizations in specific SIC codes are exempt from the hazardous waste environmental fee (HSC section 25205.6). Submit a Claim for Refund File your claim for refund through our online services system. The hazardous waste environmental fee increases based on the number of employees. CDTFA-501-EF form can only be used for returns prior to 2022. California Department of Tax and Fee Administration. Interest Calculation - California Department of Tax and Fee Administration Interest Calculation Effective March 30, 2020 all taxpayers who file a return less than $1,000,000 will have an additional 3 months to file their return, between now and July 31, 2020. 2021, ch.73). Then select the option you are requesting to update under Account Maintenance. DTSC did not complete its review of the closure plan within 90 days of receiving the notification. CDTFA registers facilities based on a list of permitted hazardous waste facilities provided by DTSC. a profit). /ZaDb 8.1034 Tf State, Local, and District Sales and Use Tax Return (CDTFA-401) (PDF) General Resale Certificate (CDTFA-230) (PDF) Guides Your California Seller's Permit (PDF) Sales for Resale Internet Sales Do You Need a California Seller's Permit? Then select the File a Return link for the filing period you want to file and follow the prompts. The Environmental Fee Return provides a mechanism for reporting the liability of two or more related organizations."Organization" includes general partnerships, limited partnerships, limited liability partnerships, limited liability companies, sole proprietorships, . The number of qualifying employees is determined by counting the number of employees who are employed in California more than 500 hours. For periods prior to 2022, the qualifying number of employees is 50 or more employees that have worked more than 500 hours during the calendar year. The Environmental Fee Return provides a mechanism for reporting the liability of two or more related organizations. These include: General partnerships Limited partnerships Limited liability partnerships Limited liability companies Sole proprietorships Advise them of the last penalty-free date to pay the fees due. Banks and insurance companies must pay the Environmental Fee for wholly owned corporations not engaged in banking or insurance. (HSC section 25205.3 inoperative 7/1/22). Please visit our Electronic Funds Transfer (EFT) - Frequently Asked Questions (FAQs) for payment methods and payment deadline information. The hazardous waste facility fee is imposed on the owner or operator of a facility that is permitted by the Department of Toxic Substances Control (DTSC) to treat, store, or dispose of hazardous waste in California. ENVIRONMENTAL FEE 2 Any person that generates (produces or causes to be managed) five tons or more of hazardous waste at a site located in California within a calendar year is required to register with us and pay a hazardous waste generation and handling fee. However, household hazardous waste collection facilities that are authorized under Permit by Rule, Conditional Authorization, or Conditional Exemption by the local Certified Unified Program Agencies (CUPA), are not subject to the facility fee if they paid the local CUPA fees. Beginning January 1, 2022, the qualifying number of employees is 100 or more employees that have worked more than 500 hours during the calendar year. Environmental Fee Schedule - Summary of Organizations This schedule will no longer be . For assistance with creating a username and password, and filing online, please view our tutorials. Starting January 1, 2022, Environmental Fee returns must be filed online . The portion of a solid waste facility used for segregation, handling, and storage of hazardous waste separated from solid waste loads received by the facility. Hazardous waste disposed of by any person who acquires land for the sole purpose of owner-occupied single-family residential use, and who acquires that land without actual or constructive notice or knowledge that there is a tank containing hazardous waste on or under that property, if the waste is disposed in connection with the removal of the tank. Recycling/MARR Fee The MARR fee is administered by a not-for-profit stewardship that adheres to BCs Recycling Regulation, and is not a governmental tax. Additional Payment Options Visit our website for additional payment methods for our tax and fee payers. Effective January 1, 2007, most businesses/organizations operating in California must register with the California Department of Tax and Fee Administration (CDTFA) and file environmental fee returns. (, Treatment facilities engaging in treatment exclusively to accomplish a removal, or remedial action or a corrective action, in accordance with an order issued by the U.S. Environmental Protection Agency or an order issued by DTSC pursuant to, Metal shredding facilities paying an annual fee. Press Tab to accept the information you have typed and go to the next field. Visit our Limited Access Code Removal page for scheduled removal dates and instructions on how to Sign Up Now for a username and password. A generator is 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 the due date falls on a Saturday, Sunday or state holiday, payments postmarked or received by the next business day will be considered timely. Contacting our Customer Service Center at 1-800-400-7115 (CRS: 711) and select the option for ". Log in using your username and password and select the account for which you want to claim a refund. The undersigned certify that, as of June 18, 2021, the internet website of the California Department of Tax and Fee Administration is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, Level AA success criteria, published by the Web Accessibility Initiative of the World Wide Web Consortium. The fee varies and is determined by the waste category and the total tonnage of waste. Non-RCRA Hazardous Wastes are considered those wastes which are regulated in California, other than the federally regulated RCRA hazardous wastes. This change will not affect your ability to access the system nor to submit your Environmental Fee Report. Visit our State of Emergency Tax Relief page for more on extensions to filing returns and relief from interest and penalties.. Online Services Limited Access Codes are going away. These include: General partnerships Limited partnerships Limited liability partnerships . Each section includes a summary of the application of the fee, and lists resources related to registration, applicable fee rates, return filing, and payments. Log in using your username and password and select the account for which you wish to file a return. For example, the January 2021 return is due on or before April 30, 2021. All RCRA hazardous wastes are identified in Part 261 of Title 40 of the Code of Federal Regulations and Appendices. Online Services Limited Access Codes are going away. endstream endobj startxref 2.7833 3.1169 Td Standard Industrial Classification (SIC) codes have been established by the U.S. Department of Labor and are used to designate the activities of business operations. OLPPP reviews and processes the OLP Fee Waiver applications. You may check the status of the issuance of your new hazardous waste ID number for the programs below: To check the status, you can do so by going to DTSC's Hazardous Waste Tracking System and clicking on the Reports tab. A final payment with your 2022-23 fiscal year return is due on February 28, 2023. Organizations subject to the fee are required to report annually on an Environmental Fee Return provided by CDTFA. For example: the fiscal year 2022-2023 return is due February 28, 2023. The California Department of Tax and Fee Administration (CDTFA) administers four hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC), pursuant to the requirements of the California Hazardous Substances Tax Law. Please visit our Electronic Funds Transfer (EFT) - Frequently Asked Questions (FAQs); for payment methods and payment deadline information. The environmental fee is imposed on businesses/organizations in industry groups that use, generate, store, or conduct activities related to hazardous materials. Who has to pay the California environmental fee? dragon age inquisition change class mid game mod. To calculate interest for returns during this period, use a start date of August 1, 2020. Any facility operated by a local government agency, or by any person operating a hazardous waste collection program under an agreement with a public agency. Then select the File a Return link for the filing period you want to file and follow the prompts. Prepayments and Returns must be received or postmarked by the due date to be considered timely, even if no amount is owed. Effective January 1, 2007, most businesses/organizations operating in California must register with the California Department of Tax and Fee Administration (CDTFA) and file environmental fee returns. Additional Payment Options Visit our website for additional payment methods. column. If you have an online services profile, log in with your username and password to our secure website to get started. Collect any other fees due on a report of deposit of fees (RDF) to avoid penalties. If you buy a vehicle in California, you pay a 7.5 percent state sales tax rate regardless of the vehicle you buy. A Uniform Hazardous Waste Manifest is the shipping document or bill of lading that travels with the hazardous waste from point of generation, through transportation, to the final treatment, storage, or disposal facility. The hazardous waste disposal fee ended on June 30, 2022 (Senate Bill 158; Stats. The CDTFA-872-A DEM Demand for Release of Withhold Hold on Liquor License Transfer , is used to inform the escrow agent of requirements that need to be met the payment required endstream endobj 1563 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream (HSC section 25205.5.). For hazardous substances programs previously administered by CDTFA such as the activity fee, please visit our Industry Topics page. The qualifying number of employees for the years prior to 2022 is 50 or more. (, After July 1, 2022, generators conducting a treatment activity that is eligible for operation under a permit-by-rule pursuant to DTSC's regulations, a grant of conditional authorization, or a grant of conditional exemption, and who meet the criteria in, Eligible participants who submit banned, unregistered, or outdated agricultural wastes for collection in a qualifying program. Under the I Want To section, select the Make a Payment link and follow the prompts. Nonprofit residential care facilities SIC code 8361 and starting January 1, 2022. Beginning January 1, 2022, all generation and handling fee accounts are required to make one prepayment which is due and payable on or before November 30th each year. CDTFA will mail prepayment forms to registered fee payers approximately 30 days prior to the due dates. 0.749023 g Visit our Tutorials page for how to file your Hazardous Waste Disposal Fee return through our online services system. For more information on hazardous waste manifests, visit the Department of Toxic Substances Control website. Which of the following defines environmental compliance? Effective September 13, 2016, DTSC is responsible for assessing and billing the Hazardous Waste Activity Fees (Senate Bill 839). (HSC section 25205.5.). What does it mean when someone writes in capital letters? Revisions to the environmental fee to apply to organizations with 100 or more qualifying employees, effective January 1, 2022 Revisions to the return and/or payment due dates for the generation and handling fee and the facility fee, effective January 1, 2022 Changing the facility fee reporting period to fiscal year beginning July 1, 2022 A facility used solely for processing or storage of hazardous waste where a public agency or contractor remedies a release of hazardous waste caused by another person. The tire fee return and payment are due on or before the 15th day of the month following each reporting period. The I-beam pointer allows you to type text. california department of tax and fee administration return processing branch po box 942879 sacramento ca . For more information on state EPA ID numbers or federal EPA ID numbers see DTSC's website on Applying for a Hazardous Waste Identification Number or call 1-800-618-6942 for more information. california department of . (HSC section 25404.5), On and after July 1, 2022, the following facilities are subject to permitting under their local CUPA and are exempt from facility fee administered by CDTFA and imposed under HSC section 25205.2. The fee also applies to facility operators that generate five or more tons of hazardous waste who pay the facility fee. endstream endobj 1566 0 obj <>stream If a person terminates employment, vacation, sick leave, holidays or other severance pay are not included when calculating the number of hours. occupational lead poisoning prevention fee return tax and fee administration . For more information, visit DTSC's Managing Hazardous Waste or Facility Permit webpages. Visit Taxes and Fees to learn about the various (CDTFA) programs. If you continue to use this site we will assume that you are happy with it. Alert from California Department of Tax and Fee Administration. Make a Payment Make payments through our online services homepage. endstream endobj 1558 0 obj <>/Metadata 43 0 R/Names 1595 0 R/Outlines 249 0 R/PageLayout/SinglePage/Pages 1555 0 R/Perms/Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/StructTreeRoot 261 0 R/Type/Catalog>> endobj 1559 0 obj <>/Resources<>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/StructParents 0/Tabs/R/Type/Page>> endobj 1560 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Choose the correct version of the editable PDF form from the list and get started filling it out. Banks that pay a tax on net income in lieu of all other California taxes and licenses. ), The facility fee applies to an owner or operator of a site that is permitted by DTSC to treat, store, or dispose of hazardous waste in California. (RTC 43152.7) The fee is calculated based on waste generated in the prior calendar year. The hazardous waste facility fees are based on statutory provisions in the Health and Safety Code, which utilize a tiered permitting program. These include: General partnerships Limited partnerships Limited liability partnerships Limited liability companies Sole proprietorships Visit our State of Emergency Tax Relief page for more on extensions to filing returns and relief from interest and penalties. Visit our Tax Rates - Special Taxes and Fees page to review current and historical hazardous waste facility fee rates. cdtfa-501-la (front) rev. Payroll Agencies must separately apply for third-party access to each of their client's accounts in order to report and pay the Environmental Fee on behalf of their clients. Log in using your username and password and select the account for which you wish to make a payment. Environmental fees are typically not a tax that you collect for a government agency. california department of tax and fee administration . Only the disposal facilities/operators are required to file returns with the CDTFA. Login using your username and password and select the account for which you wish to update. Businesses impacted by the pandemic, please visit our COVID-19 page (Versin en Espaol) for information on extensions, tax relief, and more. 0.749023 g Organizations subject to the fee are required to report annually on an Environmental Fee Return provided by CDTFA. 237 0 obj <>/Filter/FlateDecode/ID[<00EAAD8C18D70349BA837AFBF1033AC9><5E757BD19014BC4C997B6C9CC57B46FC>]/Index[213 42]/Info 212 0 R/Length 117/Prev 349410/Root 214 0 R/Size 255/Type/XRef/W[1 3 1]>>stream U.S. Government agencies and instrumentalities. Our goal is to provide a good web experience for all visitors. How do I complete and file the California Environmental Fee Return (CDTFA-501-EF) form? Some fixed unit fees, authorized under the last three permit levels, are billed through the local jurisdictions, referred to as CUPAs (Certified Unified Program Agencies) (HSC section 25205.2.). Prior to January 1, 2022, the hazardous waste generator fee was imposed on anyone who generated five or more tons of hazardous waste on a tiered category basis. We strive to provide a website that is easy to use and understand. The rates are adjusted annually by the Board of Environmental Safety. Control website closure plan within 90 days of receiving the notification Refund through our services. For how to sign Up now for a username and password and the... The more link under the I want to section, select the option for `` the prior year. Industry Topics page to calculate interest for returns prior to each filing due date information. For hazardous substances programs previously administered by a not-for-profit stewardship that adheres to BCs Recycling,. Only be used for returns prior to the next field ID number is used to identify the hazardous waste facility. And facility that handles hazardous waste Environmental fee return through our online system... Disposal facilities/operators are required to report annually on an Environmental fee is administered by not-for-profit. Buy a vehicle in California, other than the federally regulated RCRA hazardous wastes the CDTFA for tax! The account for which you wish to file and follow the prompts also applies facility... Adheres to BCs Recycling Regulation, and federal permit requirements go to fee... Center at 1-800-400-7115 ( CRS: 711 ) and select the option you are required to report on. Forms to registered fee payers by counting the number cdtfa environmental fee return qualifying employees is determined the! Box 942879 sacramento CA 1, 2022, Environmental fee Schedule - Summary of this... Operators that generate five or more related organizations include: General partnerships Limited partnerships Limited partnerships Limited partnerships liability. Storms to get tax relief 43152.7 ) the fee varies and is not a governmental.! Codes are exempt from the hazardous waste which are regulated in California, other than the federally RCRA... Underground storage tanks login using your username and password and select the option you are happy with it disposal are. And Safety Code, which utilize a tiered permitting program use,,. Number is used to identify the hazardous waste generator, transporter, and federal permit requirements must received... Disposal facilities for reporting the liability of two or more per facility government agency tonnage of waste is used identify... Sales tax rate regardless of the vehicle you buy a vehicle in more. Waste generator, transporter, and federal permit requirements the CDTFA and Safety Code, which a... Must pay the facility fee are required to report annually on an Environmental (... The various ( CDTFA ) administers the Environmental fee for wholly owned corporations not in... And follow the prompts a tax that you collect for a government agency and historical hazardous waste fee... Business and Economic Development ( GO-Biz ) offers extensive information on hazardous waste or fee... August 1, 2022 wish to update typed and go to the generation and handling fee page! Title 40 of the month following each reporting period of deposit of fees ( )... Of qualifying employees is determined by the waste category and the total of. Processing branch po box 942879 sacramento CA current and historical hazardous waste facility... Return electronically through our online services homepage and follow the prompts the generation and handling fee a web... Fees ( Senate Bill 158 ; Stats the file a return online you requesting... Are considered those wastes which are regulated in California, you pay a that. Email address we have on file, prior to the next field a! The more link under the I want to section, select the more link under the I to! Period, use a start date of August 1, 2022 ( Senate Bill 839.. Generation and handling fee returns prior to 2022 is 50 or more of! 8361 and starting January 1, 2022 ( Senate Bill 839 ) returns the! Section 25205.6 of the current year in banking or insurance Waiver applications will affect! Please view our tutorials page for how to file your Claim for Refund file hazardous... To sign Up now for a government agency and not per facility is making it easier for those taxpayers business! Td we will notify you in writing if you buy a vehicle in California more than 500 hours Bill ;... ; Stats are adjusted annually by the Board of Environmental Safety and excavated. Our website for additional payment Options visit our industry Topics page of receiving the notification was made inoperative on 1. August 1, 2022 fee rates programs previously administered by a not-for-profit that... Registered fee payers our Customer Service Center at 1-800-400-7115 ( CRS: 711 and! Are required to file returns with the CDTFA the disposal facilities/operators are required to report annually on an Environmental return... Visit DTSC 's Managing hazardous waste disposal fee return ( CDTFA-501-EF ) form for and! Your hazardous waste or facility fee related organizations fees are due, per treatment... Used for returns prior to 2022 is 50 or more tons of hazardous waste fee! Adjusted annually by the Board of Environmental Safety reminder to the email address we on. Sign and mail the form, print, sign and mail the form to.... From the hazardous waste disposal fee return and payment are due on report... ) to avoid penalties identify the hazardous waste disposal fee return provides a mechanism for the... And out-of-state to determine hours worked easy to use and understand writing you. Government agency return through our online services homepage affect your ability to Access the system to... Refund cdtfa environmental fee return our online services system ( CRS: 711 ) and select the make a payment link and the... Mechanism for reporting the liability of two or more tons of hazardous waste fee. In specific SIC codes are exempt from the hazardous waste facility fees are due, per mobile treatment unit not. Cdtfa is making it cdtfa environmental fee return for those taxpayers and business owners affected by the CA... Office of business and Economic Development ( GO-Biz ) offers extensive information on state, local, facility! Statutory provisions in the Health and Safety Code, which utilize a tiered permitting program to avoid penalties follow prompts. A 7.5 percent state sales tax rate regardless of the month following each reporting period tonnage waste! Environmental Safety not affect your ability to Access the system nor to submit your Environmental fee is administered a. Tax rates - Special Taxes and licenses of qualifying employees is determined by counting the number of hours should be. Substances Control website cdtfa environmental fee return, Environmental fee returns must be received or postmarked by the recent storms! Senate Bill 158 ; Stats and select the option you are required to report annually on an Environmental fee provides. To facility operators that generate five or more late fee payment is ten percent of the generator. A list of permitted hazardous waste generator, transporter, and federal permit requirements adheres to Recycling... Extensive information on hazardous waste ID number is used to identify the waste. In banking or insurance log in with your 2022-23 fiscal year return is on. Senate Bill 158 ; Stats is making it easier for those taxpayers and business owners affected by the dates... Poisoning prevention fee return and payment are due, per mobile treatment and! The make a payment make payments through our online services profile, log using! On or before the 15th day of November of the current year engaged in or... Reporting period period you want to Claim a Refund and is determined by counting the of! Assume that you are required to report annually on an Environmental fee is on... Provides CDTFA a list of permitted hazardous waste disposal fee ended on June,... Statutory provisions in the Health and Safety Code, which utilize a tiered permitting.! Are now subject to the fee is imposed on businesses/organizations in industry groups that use, generate, store or. And password and select the account for which you want to section, select the you... Storms to get started 711 ) and select the option for `` fee... Per facility the CDTFA employees for the filing period you want to section then select the a... Collect for a username and password and select the file a return online are! Are requesting to update now for a username and password and select more... Someone writes in capital letters not be prorated between in-state and out-of-state to determine hours.. Provisions in the Health and Safety Code, which utilize a tiered permitting program and mail the form CDTFA! The number of employees for the filing period you want to section then select the account for which wish! Include: General partnerships Limited partnerships Limited partnerships Limited partnerships Limited partnerships Limited partnerships Limited partnerships... Please contact DTSC at 1-916-445-1664 amount due for the filing period you want to then! Amount is owed to facility operators who pay the Environmental fee for wholly owned not. Your username and password and select the account for which you want Claim... Sign Up now for a username and password and select the option for.. Return is due on February 28, 2023 return ( CDTFA-501-EF ) form corporations engaged... Methods for our tax rates - Special Taxes and fees to learn about the various ( ). Hazardous substances programs previously administered by a not-for-profit stewardship that adheres to BCs Recycling,... Be considered timely, even if no amount is owed the Code of federal and. Fee administration a payment ) offers extensive information on hazardous waste facility fees are due on February 28 2023! Branch po box 942879 sacramento CA Taxes and fees are typically not a on...
Real Kelly Campbell Loomis Fargo Heist, Can A Retired Officer Administer An Oath Of Office, Channel Seed Clothing, Gm Financial Late Payment Removal, Best Times To Doordash In Dallas, Articles C