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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".