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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 1. General Provisions and Definitions
- 40001 Title
- 40002 Construction
- 40003 "Surcharge"
- 40004 "Person"
- 40005 "Board"
- 40006 "In this state"
- 40007 "Sale" or "Purchase"
- 40008 "Consumption"
- 40009 "Consumer"
- 40010 "Electric utility"
Enacted Statutes 1974, Chapter 991, effective January 1, 1975; amended Statutes 1977, Chapters 579, 624, 921, Statutes 1978, Chapters 1, 827. Statutes 1981, Chapters 714, 914. Statutes 1982, Chapters 5 (First Extra Session), 1067, and 1589. Statutes 1984, Chapters 930, 1020.
Chapter 1. General Provisions and Definitions
40001. Title. This part is known and may be cited as the "Energy Resources Surcharge Law."
40002. Construction. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
40003. "Surcharge." "Surcharge" means a tax levied by this state.
40004. "Person." "Person" includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency or subdivision of this state or any other group or combination acting as a unit.
History—Stats. 1994, Ch. 1200, in effect September 30, 1994, add "limited liability company".
40005. "Board." "Board" means the State Board of Equalization.
40006. "In this state." "In this state" means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America.
40007. "Sale" or "Purchase." "Sale" or "purchase" mean the furnishing or receiving of electrical energy for a consideration. "Sale" does not include the charging of batteries when the consideration therefor is not computed upon the kilowatt-hours of electrical energy furnished.
40008. "Consumption." "Consumption" means the utilization or employment of electrical energy. The term does not include the receiving of electrical energy by an electric utility for resale.
40009. "Consumer." "Consumer" means any person receiving for consumption electrical energy furnished by an electric utility and includes a person receiving electrical energy for redistribution for the use of his tenants.
40010. "Electric utility." "Electric utility" means any person engaged in producing, generating, transmitting, furnishing, distributing or delivering electrical energy for sale without regard to whether the person is subject to regulation or is regulated by the Public Utilities Commission. The term does not include a person who generates electrical energy or redistributes electrical energy solely for his own use or for the use of his tenants and not for sale to others.
When the board determines that it is necessary for the efficient administration of this part, the board may regard any person not primarily engaged in the business of selling electrical energy who purchases electrical energy for distribution to others as a consumer and not as an electric utility.