Consumer's Electrical Energy Surcharge Return
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the Energy Resources Surcharge Law. The surcharge is imposed upon the consumption in California of electrical energy purchased from an electric utility on and after January 1, 1975. Every electric utility in California making energy sales to consumers must collect and remit to the state the amount of surcharges applicable to its consumers. When a California consumer purchases electrical energy from a utility which is not subject to the Energy Resources Surcharge Law (such as an out-of-state utility or the Bureau of Reclamation) or a utility which has not collected and paid the surcharge to the state, the consumer must report and pay the amount of the surcharge directly to CDTFA.
This return must be filed even though you have no surcharge to report in a specific reporting period.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.
Computation of Surcharge
Energy purchased without surcharge and used in California (in kilowatt-hours). Enter the number of kilowatt-hours of electrical energy purchased without surcharge and used in California.
Effective January 1, 1978, purchases of energy from the United States or an agency of the United States Government that is used in California without paying the surcharge are subject to the surcharge.