Special Taxes - Excise Taxes - Board of Equalization

The California State Board of Equalization 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 surcharge applicable to its consumers. When a California consumer purchases electrical energy from a utility which is not subject to the Energy Resources Surcharge law (such as an out-of-state utility or the Bureau of Reclamation) or a utility which has not collected and paid the surcharge to the state, the consumer must report and pay the amount of the surcharge directly to the State Board of Equalization.