California CodesRTC CodeDivision 2 - OTHER TAXESPart 19 - ENERGY RESOURCES SURCHARGE LAWChapter 1 - General Provisions and Definitions§ 40001§ 40001Added by Stats. 1974, Ch. 991.This part is known and may be cited as the “Energy Resources Surcharge Law.”Cite this sectionCal. Rev. & Tax. Code § 40001 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-19-energy-resources-surcharge-law/chapter-1-general-provisions-and-definitions/section-40001CopyOther sections in Chapter 1 - General Provisions and Definitions§ 40001§ 40002§ 40003§ 40004§ 40005§ 40006§ 40007§ 40008§ 40009§ 40010§ 40002 →