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Business Taxes Law Guide—Revision 2025
Energy Resources Surcharge Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law
Table of Contents
Chapter 1. General Provisions and Definitions | (View entire chapter)
- 40001 Title
- 40002 Construction
- 40003 "Surcharge"
- 40004 "Person"
- 40005 "Board" or "Department"
- 40006 "In this state"
- 40007 "Sale" or "Purchase"
- 40008 "Consumption"
- 40009 "Consumer"
- 40010 "Electric utility"
Chapter 2. The Surcharge | (View entire chapter)
Article 1. Imposition of Surcharge
- 40016 Imposition and rate of surcharge
- 40018 Liability for surcharge
- 40019 Collection by electric utility
- 40019.1 Collection from another electric utility
- 40020 Surcharge to be added; surcharge statement
- 40021 Surcharge collections are debts
- 40022 Application of collections
- 40023 Worthless accounts
- 40024 Compliance
- 40025 Rate; date of application
Article 3. Registration
Chapter 3. Special Provisions and Exemptions | (View entire chapter)
- 40041 Constitutional exemptions
- 40041.5 Board exemption ruling
- 40043 Electric utility consumption
- 40044 Pooled electrical energy
- 40045 Presumption of consumption
- 40046 Presumption of correct billing
Chapter 4. Determination of Surcharge | (View entire chapter)
Article 1. Due and Payable Dates
- 40051 Surcharges due
- 40052 Surcharges payable
- 40053 Determination of surcharges not billed in ordinary course of billing
Article 2. Returns and Payments
- 40061 Return
- 40062 Contents of return
- 40063 Consumers' returns
- 40064 Filing return
- 40065 Extensions
- 40065.5 Extension of time; state of emergency proclamation
Article 2.1. Payment by Electronic Funds Transfer
- 40067 Electronic funds transfer payments
- 40068 Relief of penalty
- 40069 Definitions
- 40069.5 Electronic filing
Article 3. Deficiency Determinations
- 40071 Deficiency determinations
- 40072 Interest
- 40073 Offsets
- 40074 10 percent penalty
- 40075 25 percent penalty
- 40076 Notice of determination
- 40077 Deficiency determination limitations
- 40078 Decedent deficiency determination limitations
- 40079 Extension of time
Article 4. Determinations If No Return Made
- 40081 Failure to file determinations; penalty
- 40082 Offsets
- 40083 Interest
- 40084 25 percent penalty
- 40085 Notice of determination
Article 5. Redeterminations
- 40091 Petition for redetermination
- 40092 Form, content, and amendment of petition
- 40093 Oral hearing
- 40094 Decrease or increase of determination
- 40095 Finality date of redetermination
- 40096 Due date of determination; penalty
- 40097 Service of notice
Article 6. Interest and Penalties
- 40101 Interest and penalty
- 40101.5 Interest; daily basis
- 40102 Excusable delay
- 40103 Relief from interest; disaster
- 40103.5 Relief of interest
- 40104 Reasonable reliance on written advice; relief from tax, penalty, and interest
- 40105 Relief of spouse
Chapter 5. Overpayments and Refunds | (View entire chapter)
Article 1. Claim for Refund
- 40111 Credits and refunds
- 40112 Refund and credit limitations
- 40112.1 Claim limitation period; financially disabled
- 40112.2 Claim limitation period; overpayments from levies or liens
- 40112.3 Refund claim where tax has not been paid in full; timely filing
- 40113 Form and content of claim
- 40114 Effect of failure to file claim
- 40115 Notice of action on claim
- 40116 Interest on overpayment
- 40117 Disallowance of interest
Article 2. Cancellations
Article 3. Suit for Refund
- 40125 Enjoining collection forbidden
- 40126 Necessity of refund claim
- 40127 Refund action limitations
- 40128 When refund claim not acted upon
- 40129 Disposition of judgment
- 40130 Interest
- 40131 Judgment for assignee forbidden
Article 4. Recovery of Erroneous Refunds
Chapter 6. Collection of Surcharge | (View entire chapter)
Article 1. Suit for Surcharge
- 40141 Court action
- 40142 Rules of procedure
- 40143 Attachment
- 40144 Certificate of delinquency
- 40145 Service of process
Article 2. Notice to Withhold
- 40151 Notice to holders of credits and personal property and to debtors
- 40152 Duty to hold credits, other personal property, and debts
- 40153 Duty to advise board; notice to bank
- 40154 Liability for transfer
- 40155 Notice of levy
- 40156 Employer withheld earnings
Article 2.5. Priority and Lien of Surcharge
Article 3. Warrant for Collection
- 40161 Warrants
- 40162 Fees, commissions, and expenses
- 40163 Collection of fees, commissions, and expenses
Article 4. Miscellaneous
- 40166 Furnishing of partnership agreement
- 40167 Installment payment agreement
- 40167.5 Installment payment agreement; annual statement
- 40168 Collection cost recovery fee
- 40169 Electronic earnings withholding orders
Chapter 7. Administration | (View entire chapter)
Article 1. Regulations, Records and Reports
- 40171 Enforcement by board; rulings and regulations
- 40172 Electrical energy records
- 40173 Kilowatt-hour records
- 40174 Examination of records, meters, and equipment
- 40175 Additional reports and estimates; access to records of P.U.C., political subdivisions, and public agencies
- 40176 Information confidential; tax preparer
- 40177 Board determines which accounts are eligible
- 40177.1 Eligibility
- 40177.2 Information required to conduct self-audit
- 40177.3 Authority to examine records
- 40177.4 Interest on liabilities
Article 2. Disposition of Proceeds
Article 3. Violations
Article 4. Notices
Article 5. The California Taxpayers' Bill of Rights
- 40200 Administration
- 40201 Taxpayers' Rights Advocate
- 40202 Education and information program
- 40203 Annual hearing for taxpayer proposals
- 40204 Preparation of statements by board
- 40205 Limit on uses of revenue collected or assessed
- 40206 Evaluation of employee's contact with taxpayers
- 40207 Plan to timely resolve claims and petitions
- 40208 Procedures relating to review conferences
- 40209 Reimbursement to taxpayers
- 40210 Investigation for nontax administrative purposes
- 40211 Settlement authority
- 40211.5 Offers in compromise
- 40212 Release of levy
- 40212.5 Return of property
- 40213 Exemptions from levy
- 40214 Claim for reimbursement of bank charges by taxpayer
- 40215 Preliminary notice to taxpayer prior to lien
- 40216 Disregard by board employee or officer