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Business Taxes Law Guide—Revision 2025
Energy Resources Surcharge Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes
Chapter 5. Energy Resources Surcharge Law (View chapter)
Article 1. Collection of Surcharge by Electric Utilities
- 2300 Collection of Surcharge
- 2301 Due and Payable Dates
- 2302 Surcharge Collections a Debt
- 2303 Relief from Liability
- 2303.1 Innocent Spouse or Registered Domestic Partner Relief from Liability
- 2304 Worthless Accounts
Article 2. Exemptions and Exclusions from Surcharge
Article 3. Registration, Returns, and Reports
- 2329 Registration
- 2330 Electric Utility Returns
- 2331 Consumer Returns
- 2332 Reports
- 2333 Payment by Electronic Funds Transfer