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Business Taxes Law Guide – Revision 2020
 

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