Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Energy Resources Surcharge Law
Table of Contents
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS | (View entire chapter)
- 40001 Title
- 40002 Construction
- 40003 "Surcharge"
- 40004 "Person"
- 40005 "Board"
- 40006 "In this state"
- 40007 "Sale" or "Purchase"
- 40008 "Consumption"
- 40009 "Consumer"
- 40010 "Electric utility"
CHAPTER 2. THE SURCHARGE | (View entire chapter)
Article 1 Imposition of Surcharge
- 40016 Imposition and rate of surcharge
- 40018 Liability for surcharge
- 40019 Collection by electric utility
- 40019.1 Collection from another electric utility
- 40020 Surcharge to be added; surcharge statement
- 40021 Surcharge collections are debts
- 40022 Application of collections
- 40023 Worthless accounts
- 40024 Compliance
- 40025 Rate; date of application
Article 3 Registration
CHAPTER 3. SPECIAL PROVISIONS AND EXEMPTIONS | (View entire chapter)
- 40041 Constitutional exemptions
- 40041.5 Board exemption ruling
- 40043 Electric utility consumption
- 40044 Pooled electrical energy
- 40045 Presumption of consumption
- 40046 Presumption of correct billing
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
- 40067 Electronic funds transfer payments
- 40068 Relief of penalty
- 40069 Definitions
- 40069 Electronic filing
Article 3 Deficiency Determinations
- 40071 Deficiency determinations
- 40072 Interest
- 40073 Offsets
- 40074 10 percent penalty
- 40075 25 percent penalty
- 40076 Notice of determination
- 40077 Deficiency determination limitations
- 40078 Decedent deficiency determination limitations
- 40079 Extension of time
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
- 40091 Petition for redetermination
- 40092 Form, content, and amendment of petition
- 40093 Oral hearing
- 40094 Decrease or increase of determination
- 40095 Finality date of redetermination
- 40096 Due date of determination; penalty
- 40097 Service of notice
Article 6 Interest and Penalties
- 40101 Interest and penalty
- 40101.1. Penalty interest rate. [Repealed.]
- 40101.5 Interest; daily basis
- 40102 Excusable delay
- 40103 Relief from interest; disaster
- 40103.5 Relief of interest
- 40104 Reasonable reliance on written advice; relief from tax, penalty, and interest
- 40105 Relief of spouse
CHAPTER 5. OVERPAYMENTS AND REFUNDS | (View entire chapter)
Article 1 Claim for Refund
- 40111 Credits and refunds
- 40112 Refund and credit limitations
- 40112.1 Claim limitation period; financially disabled
- 40112.2 Claim limitation period; overpayments from levies or liens
- 40113 Form and content of claim
- 40114 Effect of failure to file claim
- 40115 Notice of action on claim
- 40116 Interest on overpayment
- 40117 Disallowance of interest
Article 2 Cancellations
Article 3 Suit for Refund
- 40125 Enjoining collection forbidden
- 40126 Necessity of refund claim
- 40127 Refund action limitations
- 40128 When refund claim not acted upon
- 40129 Disposition of judgment
- 40130 Interest
- 40131 Judgment for assignee forbidden
Article 4 Recovery of Erroneous Refunds
CHAPTER 6. COLLECTION OF SURCHARGE | (View entire chapter)
Article 1 Suit for Surcharge
- 40141 Court action
- 40142 Rules of procedure
- 40143 Attachment
- 40144 Certificate of delinquency
- 40145 Service of process
Article 2 Notice to Withhold
- 40151 Notice to holders of credits and personal property and to debtors
- 40152 Duty to hold credits, other personal property, and debts
- 40153 Duty to advise board; notice to bank
- 40154 Liability for transfer
- 40155 Notice of levy
- 40156 Employer withheld earnings
Article 2.5 Priority and Lien of Surcharge
Article 3 Warrant for Collection
- 40161 Warrants
- 40162 Fees, commissions, and expenses
- 40163 Collection of fees, commissions, and expenses
Article 4 Miscellaneous
- 40166 Furnishing of partnership agreement
- 40167 Installment payment agreement
- 40167.5 Installment payment agreement; annual statement
- 40168 Collection cost recovery fee
CHAPTER 7. ADMINISTRATION | (View entire chapter)
Article 1 Regulations, Records and Reports
- 40171 Enforcement by board; rulings and regulations
- 40172 Electrical energy records
- 40173 Kilowatt-hour records
- 40174 Examination of records, meters, and equipment
- 40175 Additional reports and estimates; access to records of P.U.C., political subdivisions, and public agencies
- 40176 Information confidential; tax preparer
Article 2 Disposition of Proceeds
Article 3 Violations
Article 4 Notices
Article 5 The California Taxpayers' Bill of Rights
- 40200 Administration
- 40201 Taxpayers' Rights Advocate
- 40202 Education and information program
- 40203 Annual hearing for taxpayer proposals
- 40204 Preparation of statements by board
- 40205 Limit on uses of revenue collected or assessed
- 40206 Evaluation of employee's contact with taxpayers
- 40207 Plan to timely resolve claims and petitions
- 40208 Procedures relating to review conferences
- 40209 Reimbursement to taxpayers
- 40210 Investigation for nontax administrative purposes
- 40211 Settlement authority
- 40211.5 Offers in compromise
- 40212 Release of levy
- 40212.5 Return of property
- 40213 Exemptions from levy
- 40214 Claim for reimbursement of bank charges by taxpayer
- 40215 Preliminary notice to taxpayer prior to lien
- 40216 Disregard by board employee or officer