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Business Taxes Law Guide—Revision 2024
Energy Resources Surcharge Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law
Chapter 4. Determination of Surcharge
Article 2. Returns and Payments
Section 40064
40064. Filing return. The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the office of the board.