Laws, Regulations & Annotations

Search

Business Taxes Law Guide – Revision 2020
 

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

Electronic filing … 40069.5

Electronic fund transfer payments

definitions … 40076, 40069

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


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

Worthless accounts … 40023