Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Energy Resources Surcharge Law
CHAPTER 4. DETERMINATION OF SURCHARGE. (View entire chapter)
Article 1 Due and Payable Dates
- 40051 Surcharges due
- 40052 Surcharges payable
- 40053 Determination of surcharges not billed in ordinary course of billing
Article 2 Returns and Payments
Article 2.1 Payment by Electronic Funds Transfer
Article 3 Deficiency Determinations
Article 4 Determinations If No Return Made
- 40081 Failure to file determinations; penalty
- 40082 Offsets
- 40083 Interest
- 40084 25 percent penalty
- 40085 Notice of determination
Article 5 Redeterminations
- 40095 Finality date of redetermination
- 40096 Due date of determination; penalty
- 40097 Service of notice