Electrical Energy Surcharge Return

The California Department of Tax and Fee Administration (CDTFA) administers the Energy Resources Surcharge Law. The surcharge is imposed upon the consumption in California of electrical energy purchased from an electric utility on and after January 1, 1975. Every electric utility in California making energy sales to consumers must collect and remit to the state the amount of surcharges applicable to its consumers.

This return must be filed even though you have no surcharge to report in a specific reporting period.

Penalty and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.

Electrical energy generated. Enter the number of kilowatt-hours of electrical energy generated by you, the reporting utility.

Generated electrical energy sold to the Power Exchange (PX). Enter the number of kilowatt-hours of generated electrical energy sold to the Power Exchange (PX).

Total generated electrical energy available for sale or consumption. The total of electrical energy generated, including energy sold to the PX (the system will automatically calculate this field).

Electrical energy purchased. Enter the number of kilowatt-hours of electrical energy purchased.

Electrical energy sales to exempt customers. Enter the number of kilowatt-hours of electrical energy sold to consumers who are not subject to the electrical energy surcharge. (See Regulations 2315 and 2316 for specific exemptions).

Electrical energy used or lost in generation, transmission, and/or distribution. Enter the number of kilowatt-hours of electrical energy used directly in the process of generation, transmission, and/or distribution, or lost in such process by dissipation, or unaccounted for in accordance with generally accepted accounting principles. Do not include electrical energy used in auxiliary or indirect activities such as street, office, or warehouse lighting, outdoor advertising, off-street parking facilities, or other similar purposes. These deductions should be included as pooled electrical energy used that is exempt from surcharge. (Energy Resources Surcharge Law, section 40043).

Pooled electrical energy used exempt from surcharge. Enter the number of kilowatt-hours of electrical energy used for purposes other than directly in the process of generation, transmission, and/or distribution of electrical energy, that was used from a pool of self-generated and purchased electricity. Examples include electrical energy used in street, office, or warehouse lighting, outdoor advertising, off-street parking facilities, and other similar purposes. This deduction cannot exceed the reported amount of electrical energy generated for this reporting period. (Energy Resources Surcharge Law section 40044).

Electrical energy sold or consumed subject to the surcharge. The total generated electrical energy less the deductions (exemptions) reported (the system will automatically calculate this field).

Rate of surcharge (per kilowatt-hour). The current rate of the surcharge for this reporting period (the system will automatically determine this field).

Total surcharge. The electrical energy sold or consumed subject to the surcharge multiplied by the current surcharge rate (the system will automatically calculate this field).

Billing adjustments. Enter adjustments to the amount of surcharge previously reported. This includes adjustments for net write-offs and billing corrections.

If you have collected more surcharge than what is due (excess surcharge) for this reporting period, then select Yes to the question: Did you collect more surcharge than what is due? and enter the amount of excess surcharge collected.

If you did not over collect for this reporting period, select No to the question: Did you collect more surcharge than what is due?

• Energy Resources (Electrical Energy) Surcharge Guide