Laws, Regulations and Annotations


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 2. The Surcharge

Article 1. Imposition of Surcharge

Section 40016

40016. Imposition and rate of surcharge. (a) A surcharge is imposed on the consumption in this state of electrical energy purchased from an electric utility on and after January 1, 2003, at the rate of three-tenths mill ($0.0003) per kilowatthour, or at the rate determined pursuant to subdivision (b).

(b) The Energy Commission shall fix the rate at a public meeting in each November for each calendar year starting the following January. Under no circumstances may the rate fixed exceed three-tenths mill ($0.0003) per kilowatthour. If the commission fails to fix the rate in any November, the surcharge shall continue at the rate in effect during that November.

History—Stats. 1982, Ch. 1067, in effect January 1, 1983, operative July 1, 1983, added "(a)" before "A surcharge," substituted "the rate" for "such other rate as may be" after "or at" and "subdivision (b)" for "Article 2 … part" after "pursuant to" in new subdivision (a), and added subdivision "(b)." Stats. 2002, Ch. 1033 (AB 3009), in effect September 28, 2002, substituted "2003" for "1975" after "January 1,", substituted "three-tenths mill ($0.0003)" for "one-tenth mill ($0.0001)" after "the rate of", substituted "kilowatthour" for "kilowatt-hour" after "per", and substituted "determined" for "fixed" after "or at the rate" in subdivision (a); completely revised subdivision (b).