reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 38624 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 38624.

38624.  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 38621, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the board mails a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.(b) This section shall be operative for any action for recovery under Section 38621 on or after January 1, 2000.(Added by Stats. 1999, Ch. 929, Sec. 32.5. Effective January 1, 2000.)
CA Rev & Tax Code § 38631 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 7 - Overpayments and Refunds|ARTICLE 4 - Cancellations|Section 38631.

38631.  If any amount has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the board. Any proposed determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.(Amended by Stats. 1999, Ch. 941, Sec. 37. Effective January 1, 2000.)
CA Rev & Tax Code § 40016 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of Surcharge|Section 40016.

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).(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.(Amended by Stats. 2002, Ch. 1124, Sec. 55. Effective September 30, 2002.)
CA Rev & Tax Code § 40018 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of Surcharge|Section 40018.

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.(Amended by Stats. 1977, Ch. 624.)
CA Rev & Tax Code § 40019 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of Surcharge|Section 40019.

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.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40019.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of Surcharge|Section 40019.1.

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.(Added by Stats. 1977, Ch. 624.)
CA Rev & Tax Code § 40020 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of Surcharge|Section 40020.

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.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40021 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of Surcharge|Section 40021.

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.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40022 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of Surcharge|Section 40022.

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.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40023 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of Surcharge|Section 40023.

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.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40024 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of Surcharge|Section 40024.

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.(Amended by Stats. 1977, Ch. 940.)
CA Rev & Tax Code § 40025 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 2 - The Surcharge|ARTICLE 1 - Imposition of Surcharge|Section 40025.

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.(Added by Stats. 1982, Ch. 1067, Sec. 7. Operative July 1, 1983, by Sec. 10 of Ch. 1067.)
CA Rev & Tax Code § 40035 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 2 - The Surcharge|ARTICLE 3 - Registration|Section 40035.

40035.  Every electric utility selling electrical energy for consumption in this state shall register with the board upon a form prescribed by the board and shall set forth the name under which the utility transacts or intends to transact business and such other information as the board may require.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40036 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 2 - The Surcharge|ARTICLE 3 - Registration|Section 40036.

40036.  (a) When necessary to ensure compliance with this part, the board may require any person subject to this part to place with it the security that the board determines. Security in the form of cash, insured deposits in banks or savings and loan institutions, or a bond or bonds duly executed by an admitted surety insurer, payable to the state, conditioned upon faithful performance of all of the requirements of this part and expressly providing for the payment of all taxes, penalties, and other obligations of the person arising out of this part, shall be held in trust to be used solely in the manner provided by this section. The amount of security shall be fixed by the board, not to exceed twice the estimated average quarterly liability of persons filing for quarterly periods, determined in the manner that the board deems proper. Security held by the board shall be released after a three-year period in which the person has filed all returns and paid all tax due to the state under this part or any amount of tax required to be collected and paid to the state within the time required.(b) If, when a person discontinues business, the board holds security pursuant to this section in the form of cash or insured deposits in banks or savings and loan institutions, the security when applied to the account of the taxpayer shall be deemed a payment on any liability of the person to the board on the date the business is discontinued.(c) This section shall not apply to a taxpayer who either has timely filed all returns and paid all tax due to the state under this part for the three consecutive years prior to the effective date of this section, or has, on or before July 31, 1998, timely filed all returns and paid all tax due to the state under this part since the taxpayer registered with the board pursuant to Section 40035. However, the board may require security from any such taxpayer who fails to remain in compliance with the reporting and payment requirements of this part subsequent to the effective date of this section.(Added by Stats. 1998, Ch. 649, Sec. 1. Effective January 1, 1999.)
CA Rev & Tax Code § 40051 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 4 - Determination of Surcharge|ARTICLE 1 - Due and Payable Dates|Section 40051.

40051.  The surcharges imposed by this part and the amounts thereof required to be collected by electric utilities are due quarterly on or before the last day of the month next succeeding each calendar quarter.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40052 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 4 - Determination of Surcharge|ARTICLE 1 - Due and Payable Dates|Section 40052.

40052.  Amounts due under Section 40051 for which a billing for the electrical energy is issued by an electric utility to the consumer prior to the close of a calendar quarter are payable when due.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40053 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 4 - Determination of Surcharge|ARTICLE 1 - Due and Payable Dates|Section 40053.

40053.  Any amounts of the surcharge required to be paid or collected that are not billed in the ordinary course of the billings by an electric utility may be determined by the board against the utility or the consumer, or both, in accordance with the provisions of Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter.(Added by Stats. 1974, Ch. 911.)
CA Rev & Tax Code § 40061 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 4 - Determination of Surcharge|ARTICLE 2 - Returns and Payments|Section 40061.

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.(Amended by Stats. 2002, Ch. 459, Sec. 16. Effective January 1, 2003.)
CA Rev & Tax Code § 40062 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 4 - Determination of Surcharge|ARTICLE 2 - Returns and Payments|Section 40062.

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.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40063 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 4 - Determination of Surcharge|ARTICLE 2 - Returns and Payments|Section 40063.

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.(Amended by Stats. 2002, Ch. 459, Sec. 17. Effective January 1, 2003.)
CA Rev & Tax Code § 40064 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 4 - Determination of Surcharge|ARTICLE 2 - Returns and Payments|Section 40064.

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.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40065 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 4 - Determination of Surcharge|ARTICLE 2 - Returns and Payments|Section 40065.

40065.  (a) Except as provided in subdivision (b), 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.(b) (1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any surcharge required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted. (2) For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes. (c) 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.(Amended by Stats. 2016, Ch. 257, Sec. 7. (AB 1559) Effective September 9, 2016.)
CA Rev & Tax Code § 40068 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 4 - Determination of Surcharge|ARTICLE 2.1 - Payment by Electronic Funds Transfer|Section 40068.

40068.  If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 40067. Any person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.(Added by Stats. 2000, Ch. 923, Sec. 29. Effective January 1, 2001.)
CA Rev & Tax Code § 40069 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 4 - Determination of Surcharge|ARTICLE 2.1 - Payment by Electronic Funds Transfer|Section 40069.

40069.  (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape, so as to order, instruct, or authorize a financial institution to debit or credit an account. Electronic funds transfers shall be accomplished by an automated clearinghouse debit, an automated clearinghouse credit, or by Federal Reserve Wire Transfer (Fedwire).(b) “Automated clearinghouse” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse for transmitting or receiving entries between banks or bank accounts and which authorizes an electronic transfer of funds between these banks or bank accounts.(c) “Automated clearinghouse debit” means a transaction in which the state, through its designated depository bank, originates an automated clearinghouse transaction debiting the person’s bank account and crediting the state’s bank account for the amount of surcharge. Banking costs incurred for the automated clearinghouse debit transaction shall be paid by the state.(d) “Automated clearinghouse credit” means an automated clearinghouse transaction in which the person through his or her own bank, originates an entry crediting the state’s bank account and debiting his or her own bank account. Banking costs incurred for the automated clearinghouse credit transaction charged to the state shall be paid by the person originating the credit.(e) “Fedwire transfer” means any transaction originated by a person and utilizing the national electronic payment system to transfer funds through the federal reserve banks, when that person debits his or her own bank account and credits the state’s bank account. Electronic funds transfers pursuant to Section 40067 may be made by Fedwire only if payment cannot, for good cause, be made according to subdivision (a), and the use of Fedwire is preapproved by the board. Banking costs incurred for the Fedwire transaction charged to the person and to the state shall be paid by the person originating the transaction.(Added by Stats. 2000, Ch. 923, Sec. 29. Effective January 1, 2001.)
CA Rev & Tax Code § 40069.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 4 - Determination of Surcharge|ARTICLE 2.1 - Payment by Electronic Funds Transfer|Section 40069.5.

40069.5.  (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and authenticated pursuant to any method or form the board may prescribe.(b) Notwithstanding any other law, any return, declaration, statement, or other document otherwise required to be signed that is filed by the taxpayer using electronic media in a form as required by the board shall be deemed to be a signed, valid original document, including upon reproduction to paper form by the board.(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.(Added by renumbering Section 40069 (as added by Stats. 2002, Ch. 459, Sec. 18) by Stats. 2015, Ch. 303, Sec. 500. (AB 731) Effective January 1, 2016.)
CA Rev & Tax Code § 40071 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 4 - Determination of Surcharge|ARTICLE 3 - Deficiency Determinations|Section 40071.

40071.  If the board is not satisfied with return or returns of the surcharge or the amount of surcharge required to be paid to the state by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount payable for one or for more than one period.(Added by Stats. 1974, Ch. 991.)