Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2024

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

Article 3. Registration, Returns, and Reports

Regulation 2329

Regulation 2329. Registration.

Reference: Section 40035, Revenue and Taxation Code.

Every electric utility selling electric energy for consumption in this state shall register with the Board upon a form prescribed by the Board and shall set forth the name under which the utility transacts or intends to transact business, the principal office address and the mailing address of the utility, and such other information as the Board may require.

History—Adopted December 18, 1974, effective January 26, 1975.