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Business Taxes Law Guide—Revision 2024
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 3. Registration, Returns, and Reports
Regulation 2332
Regulation 2332. Reports.
Reference: Sections 40171 and 40175, Revenue and Taxation Code.
Every electric utility registered with the Board shall annually file a report with the Board in such form as the Board may prescribe setting forth its estimate of the kilowatt-hours it will sell and use to which the surcharge will apply during the period September 1 through August 31 following the date of the estimate. The report shall be filed no later than June 30 of each year. In addition, every electric utility registered with the Board shall annually file a report with the Board in such form as the Board may prescribe setting forth its estimate of the kilowatt-hours it will sell and use to which the surcharge will apply during the period March 1 through the last day of February following the date of the estimate. This report shall be filed no later than December 31 of each year.
In addition to any other reports or returns required, the Board may require additional, supplemental, or other reports from electric utilities, consumers, and any other person generating, purchasing, transmitting, distributing, or consuming electrical energy, including verification of the information to be given on and the times for filing of such reports. The Board may require reports of estimates of future availability, generation, sales, and consumption of electrical energy from electric utilities and other persons as it may deem necessary.
History—Adopted December 18, 1974, effective January 26, 1975.
Amended August 1, 1979, effective September 16, 1979. Deleted commencing date in second sentence. Added third sentence describing annual report due December 31.