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 4. Determination of Surcharge

Article 2. Returns and Payments

Section 40064

40064. Filing return. The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the office of the board.