Natural Gas Surcharge Return for Public Utility Gas Corporations – CDTFA-501-NU
GENERAL
The California Department of Tax and Fee Administration (CDTFA) administers the Natural Gas Surcharge Law. The surcharge is imposed upon the consumption of natural gas in California on and after January 1, 2001. Each public utility gas corporation and each consumer of natural gas from an interstate pipeline must remit to the CDTFA the amount of surcharge applicable.
The Natural Gas Surcharge Law, Article 10 (commencing with section 890) of chapter 4 of part 1 of division 1 of the Public Utilities Code, imposes a surcharge on all natural gas consumed in this state for the funding of public purpose programs. The CDTFA is responsible for the collection of the surcharge due from public utility gas corporations, as defined in subdivision (b) of section 891, and from consumers who purchase natural gas from interstate pipelines, as defined in subdivision (c) of section 891.
Each year, the Public Utilities Commission (PUC) establishes a surcharge rate for each class of customer for the service territory of each public utility gas corporation. To determine the rates for each of the public utility gas corporations’ territories, refer to and complete CDTFA-507-A, Schedule A – Computation Schedule for Natural Gas Surcharge.
STATEMENT OF ADMINSTRATIVE AND RESEARCH AND DEVELOPENT COLLECTIONS
For periods beginning on and after January 1, 2005, a public utility gas corporation, as defined in subdivision (b) of section 891, is directed by PUC Decision 04-08-010, August 19, 2004, to identify to the CDTFA surcharge amounts collected for PUC and CDTFA administrative costs and public interest research and development costs. Amounts to be reported for collection costs are derived by multiplying therms sold or consumed by the applicable surcharge cost component for administration or research and development.
FILING REQUIREMENTS
This return must be filed even though you have no surcharge to report in the specific reporting period. The surcharge rate is applicable to all billings for periods starting on or after January 1, 2001. If you do not file a return on time, you will be subject to penalty and interest charges
Collections for
Enter Public Utilities Administrative Costs
Enter California Department of Tax and Fee Administration Administrative Costs
Enter Research and Development Costs
Click “Next”
Schedule A – Natural Gas Surcharge Schedule
Report your net taxable therms sold or consumed during the reporting quarter per customer class in the service territory of each public utility gas corporation.
To complete the schedule below, click on empty row below the Company and Surcharge Type headers to select from a drop down menu. The system will automatically calculate the Care Rate, Non-Care Rate, Care Surcharge, Non-Care Surcharge, and Total Surcharge if applicable.
Click “Next”
Computation of Surcharge
Enter Total therms sold or consumed
Enter total exempt therms sold or consumed
Therms subject to the surcharge from Schedule A, Sum of Net Taxable Therms Care and Net Taxable Therms Non-Care(number of therms consumed minus the number of exempt therms consumed and should equal the total sum of net taxable therms care and net taxable therms non care from Schedule A. The system will automatically calculate this item).
Total surcharge (the system will automatically calculate this item)
Enter billing adjustments (e.g. Write offs, billing corrections)
Net surcharge due (the system will automatically calculate this item)
Excess Charge Collected
Net charge due (the system will automatically calculate this item)
Select “Yes” or “No”
Excess fee collected
If you selected “Yes” on the previous line, enter the amount collected. If you entered “No” no entry is required.
Total surcharge due (the system will automatically calculate this item)
Click “Next”
Summary
All the totals below will be automatically populated based on your previous entries. Penalty and Interest will also be calculated if due.
Total surcharge due
Penalty
Interest
Total amount due and payable
Click “Next”
Your Information
I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
First Name
Last Name
Title
Country
Telephone
Are you a paid preparer? Select “Yes or No”
Click “Submit”
Declaration of Intent
Enter your password and Click “OK”
Confirmation
This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done”.