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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

Table of Contents


Chapter 1. General Provisions and Definitions | (View entire chapter)


Chapter 2. The Surcharge | (View entire chapter)

Article 1. Imposition of Surcharge

Article 3. Registration


Chapter 3. Special Provisions and Exemptions | (View entire chapter)


Chapter 4. Determination of Surcharge | (View entire chapter)

Article 1. Due and Payable Dates

Article 2. Returns and Payments

Article 2.1. Payment by Electronic Funds Transfer

Article 3. Deficiency Determinations

Article 4. Determinations If No Return Made

Article 5. Redeterminations

Article 6. Interest and Penalties


Chapter 5. Overpayments and Refunds | (View entire chapter)

Article 1. Claim for Refund

Article 2. Cancellations

Article 3. Suit for Refund

Article 4. Recovery of Erroneous Refunds


Chapter 6. Collection of Surcharge | (View entire chapter)

Article 1. Suit for Surcharge

Article 2. Notice to Withhold

Article 2.5. Priority and Lien of Surcharge

Article 3. Warrant for Collection

Article 4. Miscellaneous


Chapter 7. Administration | (View entire chapter)

Article 1. Regulations, Records and Reports

Article 2. Disposition of Proceeds

Article 3. Violations

Article 4. Notices

Article 5. The California Taxpayers' Bill of Rights

Uncodified Sections


Index