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Business Taxes Law Guide—Revision 2025
BTLG Table of Contents > Energy Resources Surcharge Regulations
Energy Resources Surcharge Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Article 1. Collection of Surcharge by Electric Utilities
Article 2. Exemptions and Exclusions from Surcharge
Article 3. Registration, Returns, and Reports
Article 4. Records