Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
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
40025. Rate; date of application. The rate fixed by the board pursuant to subdivision (b) of Section 40016 shall apply with respect to billing periods beginning on or after July 1, 1983.
History—Added by Stats. 1982, Ch. 1067, in effect January 1, 1983, operative July 1, 1983.