California Legal Codes and Statutes

Part 19 - ENERGY RESOURCES SURCHARGE LAW

California Revenue and Taxation Code — §§ 40001-40216

Chapter 1 - General Provisions and Definitions
§§ 40001-40010
Chapter 2 - The Surcharge
§§ 40016-40036
Article 1 - Imposition of Surcharge
§§ 40016-40025
Article 3 - Registration
§§ 40035-40036
Chapter 3 - Special Provisions and Exemptions
§§ 40041-40046
Chapter 4 - Determination of Surcharge
§§ 40051-40105
Article 1 - Due and Payable Dates
§§ 40051-40053
Article 2 - Returns and Payments
§§ 40061-40065.5
Article 2.1 - Payment by Electronic Funds Transfer
§§ 40067-40069.5
Article 3 - Deficiency Determinations
§§ 40071-40079
Article 4 - Determinations If No Return Made
§§ 40081-40085
Article 5 - Redeterminations
§§ 40091-40097
Article 6 - Interest and Penalties
§§ 40101-40105
Chapter 5 - Overpayments and Refunds
§§ 40111-40137
Article 1 - Claim for Refund
§§ 40111-40117
Article 2 - Cancellations
§§ 40121
Article 3 - Suit for Refund
§§ 40125-40131
Article 4 - Recovery of Erroneous Refunds
§§ 40135-40137
Chapter 6 - Collection of Surcharge
§§ 40141-40169
Article 1 - Suit for Surcharge
§§ 40141-40145
Article 2 - Notice to Withhold
§§ 40151-40156
Article 2.5 - Priority and Lien of Surcharge
§§ 40157-40158
Article 3 - Warrant for Collection
§§ 40161-40163
Article 4 - Miscellaneous
§§ 40166-40169
Chapter 7 - Administration
§§ 40171-40216
Article 1 - Regulations, Records and Reports
§§ 40171-40177.4
Article 2 - Disposition of Proceeds
§§ 40181-40182
Article 3 - Violations
§§ 40186-40188
Article 4 - Notices
§§ 40191
Article 5 - The California Taxpayers’ Bill of Rights
§§ 40200-40216