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 40025

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.