Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Energy Resources Surcharge Law
Index
A B C D E I L M N O P R S T U V W
A
Administration by board
Audit, managed … 40177–40177.4
records
board may prescribe records … 40172
of kilowatt-hours … 40173
examination of by board … 40174
access to, Public Utilities Commission … 40175
regulations
authority of board to prescribe, adopt and enforce … 40171
reports
additional, required by board … 40175
B
Billing presumed correct … 40046
C
Certificate of delinquency, see delinquency, certificate of
Collect, suit to
attachment … 40143
court action, limitation … 40141
delinquency, certificate of … 40144
rules of procedure … 40142
service of process … 40145
Collection cost recovery fee … 40168
Collection of surcharge by electric utility … 40019
amounts collected owed to state … 40021
application of amounts collected … 40022
billing to consumers … 40020
from another electric utility … 40019.1
Confidential information, tax preparer … 40176
"Consumer" defined … 40009
"Consumption" defined … 40008
Credits and refunds, see refunds
Criminal penalties … 40186
D
Delinquency, certificate of (see also collect, suit to); prima facie evidence … 40144
Determinations
cancellation of … 40121
no return filed … 40081
estimate of surcharge … 40081
interest … 40083
notice of … 40085
offsets … 40082
penalty … 40084
redeterminations
due date, penalty … 40096
finality date of … 40095
increase or decrease before determination final … 40094
oral hearing … 40093
notice of time … 40093
petitions for … 40091
time limit … 40091
form, content and amendment … 40092
service of notice … 40097
surcharge not ordinarily billed … 40053
Due date of surcharge … 40051
date payable … 40052
E
Earnings withholding orders … 40169
Electronic filing … 40069.5
Electronic fund transfer payments
relief of penalty … 40068
"Electric utility" defined … 40010
Excusable delay, relief from penalty … 40102
Exemption
claim for, board ruling … 40041.5
Constitutional … 40041
consumption by electric utility … 40043
Extension of time … 40079
state of emergency proclamation … 40065.5
I
Installment payment agreement … 40167
Installment payment agreement, annual statement … 40167.5
"In this state" defined … 40006
Interest and penalties
daily basis … 40101.5
deficiency determination … 40072, 40075–40076
determinations, no return filed … 40083–40084
disallowance of interest … 40116
interest on judgment … 40130
interest on overpayments … 40116
managed audits … 40177.4
redetermination … 40096
relief from interest … 40103, 40103.5
relief from penalty … 40102
relief of spouse … 40105
L
Liability for surcharge … 40018
consumers' … 40063
M
Managed audit program … 40177–40177.4
Multiagency task force … 1
N
Notice
of deficiency determination … 40076
of determination, no return filed … 40085
of refunds … 40115
of oral hearing, redetermination … 40093
service of … 40097
to withhold … 40151
advise board, notice to bank … 40153
credits, personal property, debts held … 40152
employer withheld earnings … 40156
liability for transfer … 40154
Notices, prima facie evidence … 40191
O
Offers in compromise … 40211.5
P
Payment to electric utility … 40018
Penalties, see interest and penalties
"Person" defined … 40004
Presumption
consumption … 40045
correct billing … 40046
Proceeds, disposition of … 40181–40182
Public Utilities Commission
authorization for compliance not necessary … 40024
full access to records by board … 40175
"Purchase" defined … 40007
R
Rate … 40016
adjustment of … 40034.5
determination of … 40031
new rate, application of … 40034
publication of … 40033
schedule of … 40032
time of determination … 40032
Redeterminations, see determinations
Records, see administration by board
Registration … 40035
Refund, suit for
assignee not allowed judgment … 40131
claim for refund, necessity for … 40126
claim not acted upon … 40128
disposition of judgment … 40129
enjoining collection forbidden … 40125
interest … 40130
limitations … 40127
Refunds
disallowance of interest … 40117
failure to file claim … 40114
"financially disabled" … 40112.1
form and content of claim for … 40113
interest on overpayment … 40116
limitations … 40112
not exceeding $1,000 … 40111
notice … 40115
"overpayment from levies or liens" … 40112.2
recovery of erroneous amounts … 40135
refund claim where tax has not been paid in full; timely filing … 40112.3
refunded to consumer … 40111
Regulations, see administration by board
Relief for innocent spouse … 40105
Relief from tax, interest and penalty … 40104
Report to the Legislature … 40188
Reports, see administration by board
Return
consumers' … 40063
due date … 40061
electronic filing … 40069.5
extensions … 40065
failure to make … 40077
filing of … 40064
person required to file … 40061
S
"Sale" defined … 40007
Security requirement … 40036
Settlement authority … 40211
Spouse, innocent … 40105
Suit to collect, see collect, suit to
Suit for refund, see refund, suit for
"Surcharge" defined … 40003
T
Taxpayers' Bill of Rights … 40200–40216
Title of law … 40001
U
United States, purchase from … 40018
V
Violations
Criminal penalties … 40186
felony provisions … 40187
prosecution for … 40188
W
Warrants for collection
authority, time limitation … 40161
collection of fees and expenses from person liable for surcharge … 40163
fees and expenses … 40163
Withheld earnings … 40156, 40169
Worthless accounts … 40023