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Business Taxes Law Guide—Revision 2024
Natural Gas Surcharge Law
Public Utilities Code
Division 1. Regulation of Public Utilities
Part 1. Public Utilities Act
Chapter 4. Regulation of Public Utilities
Article 10. Natural Gas Surcharge
Section 892
892. Remittance of surcharge. The revenue from the surcharge imposed pursuant to this article and collected by a public utility gas corporation shall be paid to the State Board of Equalization in the form of remittances. Persons consuming natural gas delivered by an interstate pipeline shall pay the surcharge to the State Board of Equalization in the form of remittances. The board shall transmit the payments to the Treasurer who shall deposit the payments in the Gas Consumption Surcharge Fund, which is hereby created in the State Treasury.