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Business Taxes Law Guide—Revision 2024

Energy Resources Surcharge Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law

Chapter 1. General Provisions and Definitions

Section 40005


40005. "Board" or "Department." "Board" or "department" means the California Department of Tax and Fee Administration.

History—Amended by Stats. 2024, Ch. 499 (SB 1528), effective January 1, 2025, added "or "department"" after "Board" and substituted "California Department of Tax and Fee Administration" for "State Board of Equalization".