Tax Guide for Natural Gas Surcharge

Helping your business succeed is important to the California Department of Tax and Fee Administration (CDTFA). The taxes or fees you collect and pay to the state help fund state and local services and programs that are important to you and your community.

We created this guide to provide you with easily accessible information to assist you in understanding your obligations related to the Natural Gas Surcharge.

Natural Gas Surcharge

The California Department of Tax and Fee Administration (CDTFA) administers the Natural Gas Surcharge Law. The surcharge is imposed upon the consumption of natural gas in California on and after January 1, 2001.

How the Revenue is Used

The natural gas surcharge is used to fund rate reductions and home weatherization services for low-income electric and gas customers of public utility corporations.

How to Use This Guide

Each section of this guide contains information important to your business.

The Getting Started section provides key resources related to registration, filing returns, making payments, account maintenance, and other important information you may need.

The Industry Topics section addresses specific topics important to the natural gas surcharge, including information about exemptions and refunds.

The Resources section provides links to useful information, including special notices, publications, and applicable statutes/regulations.

Please note the general information provided in this Tax Guide does not supersede any law or regulation. This guide summarizes the law and applicable regulations in effect when it was published. However, changes in the law or regulations may have occurred. If there is a conflict between this guide and current law, the current law governs.

If You Need Help

If at any time you need assistance with topics included in this guide – or with topics not included – feel free to contact us by telephone or email. For contact information and hours of operation, please visit our How to Contact Us webpage.

If you have suggestions for improving this guide, please contact us by email.