Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Energy Resources Surcharge Regulations

Title 18 of the California Code of Regulations

Article 1. Collection of Surcharge by Electric Utilities

Regulation 2303

Regulation 2303. Relief from Liability.

Reference: Section 40104, Revenue and Taxation Code.

A person may be relieved from the liability for the payment of the energy resources surcharge, including any penalties and interest added to the surcharge, when that liability resulted from the failure to make a timely return or a payment and such failure was found by the board to be due to reasonable reliance on written advicegiven by the board as described in California Code of Regulations, Title 18, Section 4902.

History: Adopted February 5, 2003, effective May 28, 2003. The underscored citation indicates an electronic hyperlink to the cite. Common administrative provisions for special taxes programs have been consolidated in Chapter 9.9 Special Taxes Administration. Requirements for relief from liability can be found at the referenced cite.