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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 18.5. TIMBER YIELD TAX

38908. Local governmental entities which are allocated funds pursuant to Section 38905 or 38905.1 may expend such funds without restriction. (25275)

PART 19. ENERGY RESOURCES SURCHARGE LAW (25276)(Text)

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (40001-40010) (25277)(Text)

40001. This part is known and may be cited as the "Energy Resources Surcharge Law." (25278)

40002. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (25279)

40003. "Surcharge" means a tax levied by this state. (25280)

40004. "Person" includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency or subdivision of this state or any other group or combination acting as a unit. (25281)

40005. "Board" means the State Board of Equalization. (25282)

40006. "In this state" means within the exterior limits of the State of Caliornia and includes all territory within those limits owned by or ceded to the United States of America. (25283)

40007. "Sale" or "purchase" mean the furnishing or receiving of electrical energy for a consideration. "Sale" does not include the charging of batteries when the consideration therefor is not computed upon the kilowatt-hours of electrical energy furnished. (25284)

40008. "Consumption" means the utilization or employment of electrical energy. The term does not include the receiving of electrical energy by an electric utility for resale. (25285)

40009. "Consumer" means any person receiving for consumption electrical energy furnished by an electric utility and includes a person receiving electrical energy for redistribution for the use of his tenants. (25286)

40010. "Electric utility" means any person engaged in producing, generating, transmitting, furnishing, distributing or delivering electrical energy for sale without regard to whether the person is subject to regulation or is regulated by the Public Utilities Commission. The term does not include a person who generates electrical energy or redistributes electrical energy solely for his own use or for the use of his tenants and not for sale to others. (25287)

When the board determines that it is necessary for the efficient administration of this part, the board may regard any person not primarily engaged in the business of selling electrical energy who purchases electrical energy for distribution to others as a consumer and not as an electric utility. (25288)

CHAPTER 2. THE SURCHARGE (25289)(Text)

Article 1. Imposition of Surcharge (40016-40025) (25290)(Text)

40016. (a) A surcharge is imposed on the consumption in this state of electrical energy purchased from an electric utility on and after January 1, 2003, at the rate of three-tenths mill ($0.0003) per kilowatt-hour, or at the rate determined pursuant to subdivision (b). (25291)

(b) The Energy Commission shall fix the rate at a public meeting in each November for each calendar year starting the following January. Under no circumstances may the rate fixed exceed three-tenths mill ($0.0003) per kilowatt-hour. If the commission fails to fix the rate in any November, the surcharge shall continue at the rate in effect during that November. (25292)

40018. Every person consuming electrical energy in this state purchased from an electric utility, or the United States or an agency thereof, is liable for the surcharge. His liability is not extinguished until the surcharge has been paid to this state, except that payment to an electric utility registered under this part is sufficient to relieve the consumer from further liability for the surcharge. (25293)

40019. Every electric utility making sales of electrical energy to consumers in this state shall collect the surcharge from each consumer, other than a consumer that is an electric utility, at the time it collects its billings from the consumer for the electrical energy sold; provided, the duty to collect the surcharge from a consumer shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this part. (25294)

40019.1. Notwithstanding the provisions of Section 40019, an electric utility may collect the surcharge from another electric utility under such terms and conditions as are agreed upon by the electric utilities involved and the board. (25295)

40020. The surcharge required to be collected by the elecric utility from the consumer shall be added to the charges to the consumer for the electrical energy sold. The amount of the surcharge may be stated separately. If the electric utility does not separately state the amount of the surcharge, the electric utility shall print on the billing a notice to the effect that the charges include energy resources surcharge computed at (applicable rate) mill per kilowatt hour. Until January 1, 1976, such notice need not appear on the billing itself provided that the electric utility notifies each of its customers, no later than at the time it renders a bill for the first regular billing period applicable to that person which starts on or after the operative date of this part, that electical energy charges shall include energy resources surcharge computed at (applicable rate) mill per kilowatt-hour. If the Board of Equalization fixes a new rate in l975, the electric utility shall notify its customers of the new rate at or prior to the time a billing is rendered to the customer subject to the new rate if the electric utility does not separately state the amount of the surcharge or print on the billing notice that the surcharge is included in the charges. (25296)

40021. The surcharge required to be collected by the electric utility, and any amount unreturned to the consumer which is not a surcharge but was collected from the consumer as representing a surcharge, constitutes debts owed by the electric utility to this state. (25297)

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