Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Energy Resources Surcharge Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 5. Energy Resources Surcharge Law
Article 1. Collection of Surcharge by Electric Utilities
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.