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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 4. Determination of Surcharge
Article 3. Deficiency Determinations
40076. Notice of determination. The department shall give to the electric utility or person consuming electrical energy written notice of its determination. The notice shall be served in one of the following manners:
(a) By placing the notice in a sealed envelope with postage paid addressed to the electric utility or person consuming electrical energy at their address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of the deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation or mail chute or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason.
(b) By personally delivering the notice to the person to be served. Service made pursuant to this subdivision shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(c) (1) By delivering the notice electronically via secure transmission when either of the following applies:
(A) The feepayer requests the notice of determination to be sent electronically via secure transmission.
(B) The department has evidence that the feepayer no longer receives mail at the address of record and has previously provided an address for electronic mail.
(2) Service provided pursuant to paragraph (1) shall be deemed complete at the time the department electronically transmits the notice via the feepayer’s secure web portal, without extension of time for any reason.
History—Amended by Stats. 2024, Ch. 499 (SB 1528), effective January 1, 2025, substituted "department" for "board" throughout; substituted "served in one of the following manners:" for "placed in" in the second sentence of the first paragraph; designated remainder of the second sentence and third sentence as subdivision (a); added "By placing the notice in" before "in a sealed", substituted "their" for "his" and substituted "department." for "board." after "records of the" in the first sentence of new subdivision (a); substituted "Service made pursuant to this subdivision" for "The giving of notice" before "shall be" in the second sentence of new subdivision (a); deleted "In lieu of mailing … personally by" in third sentence of new subdivision (a); designated remainder of the third sentence as subdivision (b); added "By personally" before "delivering", added "the notice" after "delivering" and substituted "served." for "served, and service" after "person to be" in first sentence of new subdivision (b); added "Service made … this subdivision" before "shall be", substituted "substation," for "substation" after "office," and "chute," for "chute" after "mail" in second sentence of new subdivision (b); added subdivision (c).