2005 California Revenue and Taxation Code Sections 40061-40065 Article 2. Returns and Payments

40061.  On or before the last day of the month following each
calendar quarter, a return for the preceding quarterly period shall
be filed with the board in the form as prescribed by the board, which
may include, but not be limited to, electronic media.
   A return shall be filed by every electric utility and by every
person purchasing electrical energy, the consumption of which is
subject to the surcharge and who has not paid the surcharge billed
and required to be collected by an electric utility.  The return
shall be signed by the person required to file the return or by his
or her duly authorized agent.  Returns shall be authenticated in a
form or pursuant to methods as may be prescribed by the board.
40062.  The return filed by an electric utility shall show the
number of kilowatt-hours of electrical energy sold to consumers in
this state for which billing was first made during that quarter that
are due and required to be collected for all such billings.  The
return shall further show the number of kilowatt-hours of electrical
energy purchased by the electric utility during the calendar quarter
and the number of kilowatt-hours of electrical energy generated by
such electric utility during such period.  Such return shall also set
forth the number of kilowatt-hours consumed during such period by
the electric utility for its own use and consumption and such other
information as the board deems necessary for the proper
administration of this part.
40063.  The board may prescribe the contents of returns of consumers
subject to the surcharge.  It may require the filing of returns by
consumers in addition to those required by Section 40061 in
circumstances where it finds that consumers' liabilities are not
being included in the return of an electric utility or it determines
that consumer returns are necessary for the efficient administration
of this part.  Consumers' returns shall cover the periods as the
board may prescribe and shall be in the form as prescribed by the
board, which may include, but not be limited to, electronic media.
Returns shall be authenticated in a form or pursuant to methods as
may be prescribed by the board.
40064.  The person required to file the return shall deliver the
return together with a remittance of the amount of the surcharge
payable to the office of the board.
40065.  The board for good cause may extend not to exceed one month
the time for making any return or paying any amount required to be
paid under this part.  The extension may be granted at any time
provided a request therefor is filed with the board within or prior
to the period for which the extension may be granted.
   Any person to whom an extension is granted shall pay, in addition
to the surcharge, interest at the modified adjusted rate per month,
or fraction thereof, established pursuant to Section 6591.5, from the
date on which the surcharge would have been due without the
extension of the date of payment.