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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)

Chapter 5. Energy Resources Surcharge Law (View chapter)

Article 1. Collection of Surcharge by Electric Utilities

Article 2. Exemptions and Exclusions from Surcharge

Article 3. Registration, Returns, and Reports

Article 4. Records