2007 California Revenue and Taxation Code Article 1. Imposition Of Surcharge

CA Codes (rtc:40016-40025)

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 (.0003) per
kilowatt-hour, or at the rate determined pursuant to subdivision (b).

   (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 (.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.




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.



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.



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.


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.


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.



40022.  Any amounts collected by an electric utility from a consumer
on account of the purchase of electrical energy the consumption of
which is subject to the surcharge shall be applied proportionately
between the liability of the consumer on account of the purchase of
the electrical energy and the liability of the consumer for the
surcharge.



40023.  An electric utility is relieved from liability to collect
the surcharge insofar as the base upon which the surcharge is imposed
is represented by accounts which have been found to be worthless and
charged off in accordance with generally accepted accounting
principles.  If the electric utility has previously paid the amount
of the surcharge it may, under regulations prescribed by the board,
take as a deduction on its return the amount found to be worthless
and charged off.  If any such accounts are thereafter collected in
whole or in part the surcharge so collected shall be paid with the
first return filed after such collection.
   The board may by regulation promulgate such other rules with
respect to uncollected or worthless accounts as it shall deem
necessary to the fair and efficient administration of this part.



40024.  Notwithstanding any other provision of law to the contrary,
persons subject to the jurisdiction of the Public Utilities
Commission need not obtain any authorization from the commission to
comply with the provisions of this part.


40025.  The rate fixed by the board pursuant to subdivision (b) of
Section 40016 shall apply with respect to billing periods beginning
on or after July 1, 1983.