reglab/statecodes huggingface dataset:
2023 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.)
2023 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.)
2023 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.)
2023 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 40065.5.

40065.5. (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation.
(b) If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension.
(c) The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(Added by Stats. 2022, Ch. 474, Sec. 50. (SB 1496) Effective January 1, 2023.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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 40072.

40072. The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the day of payment.
(Amended by Stats. 1984, Ch. 1020, Sec. 45. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
2023 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 40073.

40073. In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.
(Added by Stats. 1974, Ch. 991.)
2023 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 40074.

40074. If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto.
(Added by Stats. 1974, Ch. 991.)
2023 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 40075.

40075. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or authorized rules and regulations, a penalty of 25 percent of the amount of the determintion shall be added thereto.
(Added by Stats. 1974, Ch. 991.)
2023 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 40076.

40076. The board shall give to the electric utility or person consuming electrical energy written notice of its determination. The notice shall be placed in a sealed envelope with postage paid addressed to the electric utility or person consuming electrical energy at his address as it appears in the records of the board. The giving of notice shall be deemed complete at the time of the deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation or mail chute or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(Added by Stats. 1974, Ch. 991.)
2023 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 40077.

40077. Except in the case of fraud, intent to evade this part or authorized rules and regulations, or failure to make a return every notice of a deficiency determination shall be mailed within three years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. In the case of failure to make a return, every notice of determination shall be mailed within eight years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined.
(Added by Stats. 1974, Ch. 991.)
2023 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 40078.

40078. In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be mailed within four months after written request therefor, in the form required by the board, by the fiduciary of the estate or trust or by any other person liable for the surcharge or any portion thereof.
(Added by Stats. 1974, Ch. 991.)
2023 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 40079.

40079. If, before the expiration of the time prescribed in Section 40077 for the mailing of a notice of deficiency determination, the taxpayer has consented in writing to the mailing of the notice after such time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
(Added by Stats. 1977, Ch. 624.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 4 - Determinations If No Return Made › Section 40081.

40081. If any person fails to make a return, the board shall make an estimate of the amount of kilowatt-hours sold for consumption by the person, or, as the case may be, of the amount of kilowatt-hours purchased by the person, the consumption of which in this state is subject to the surcharge. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the board’s possession or may come into its possession. Upon the basis of this estimate the board shall compute and determine the amount required to be paid to the state, adding to the sum thus arrived at a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one period.
(Amended by Stats. 1981, Ch. 714, Sec. 429.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 4 - Determinations If No Return Made › Section 40082.

40082. In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 4 - Determinations If No Return Made › Section 40083.

40083. The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment.
(Amended by Stats. 1984, Ch. 1020, Sec. 46. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 4 - Determinations If No Return Made › Section 40084.

40084. If the failure of any person to file a return is due to fraud or an intent to evade this part or rules and regulations, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 10 percent penalty provided in Section 40081.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 4 - Determinations If No Return Made › Section 40085.

40085. Promptly after making its determination the board shall give to the person written notice of the estimate, determination, and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 5 - Redeterminations › Section 40091.

40091. Any person against whom a determination is made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter may petition for a redetermination within 30 days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 5 - Redeterminations › Section 40092.

40092. Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision upon the petition for redetermination.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 5 - Redeterminations › Section 40093.

40093. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him 10 days’ notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 5 - Redeterminations › Section 40094.

40094. The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the board at or before the hearing. Unless the penalty imposed by Section 40075 or Section 40084 applies to the amount of the determination as originally made or as increased, the claim for increase must be asserted within eight years after the last day of the calendar month following the quarterly period for which the increase is asserted.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 5 - Redeterminations › Section 40095.

40095. The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 5 - Redeterminations › Section 40096.

40096. All determinations made by the board under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.
(Amended by Stats. 1993, Ch. 589, Sec. 163. Effective January 1, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 5 - Redeterminations › Section 40097.

40097. Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 6 - Interest and Penalties › Section 40101.

40101. (a) Any person who fails to pay any surcharge to the state or any amount of surcharge required to be collected and paid to the state, except amounts of determinations made by the board under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081), within the time required shall pay a penalty of 10 percent of the surcharge or amount of the surcharge, in addition to the surcharge or amount of surcharge, plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the surcharge or the amount of surcharge required to be collected became due and payable to the state until the date of payment.
(b) Any person who fails to file a return in accordance with the due date set forth in Section 40061 shall pay a penalty of 10 percent of the amount of the surcharge with respect to the period for which the return is required.
(c) The penalties imposed by this section shall be limited to a maximum of 10 percent of the surcharge for which the return is required for any one return.
(Amended by Stats. 2000, Ch. 923, Sec. 30. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 6 - Interest and Penalties › Section 40101.5.

40101.5. (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month or fraction thereof, as defined in subdivision (b) of Section 6591.5, interest shall be computed at the modified adjusted daily rate from the date on which the surcharge was due until the date of payment, if all of the following occur:
(1) The payment of the surcharge was made one business day after the date the surcharge was due.
(2) The person was granted relief from all penalties that applied to that payment of the surcharge.
(3) The person files a request for an adjustment.
(b) For purposes of this section, “modified adjusted daily rate” means the modified adjusted rate per annum as defined in subdivision (a) of Section 6591.5 determined on a daily basis by dividing the modified adjusted rate per annum by 365.
(c) For purposes of this section, “business day” means any day other than a Saturday, Sunday, or any day designated as a state holiday.
(d) This section shall not apply to any payment made pursuant to a deficiency determination, or a determination where no return has been filed.
(e) This section shall only apply to electronic payments of surcharges.
(Amended by Stats. 2021, Ch. 432, Sec. 40. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 6 - Interest and Penalties › Section 40102.

40102. (a) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 40067, 40081, 40096, and 40101.
(b) Except as provided in subdivisions (c) and (d), any person seeking to be relieved of the penalty shall file with the department a statement under penalty of perjury setting forth the facts upon which that person bases the claim for relief.
(c) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(d) The department shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.
(Amended by Stats. 2022, Ch. 474, Sec. 51. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 6 - Interest and Penalties › Section 40103.

40103. (a) If the department finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 40065, 40067, 40083, and 40101.
(b) Except as provided in subdivision (c), a person seeking to be relieved of the interest shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.
(c) (1) Subject to paragraph (2), the department may grant relief of the interest for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(Amended by Stats. 2022, Ch. 474, Sec. 52. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 6 - Interest and Penalties › Section 40103.5.

40103.5. (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay the surcharge is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity.
(b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the person liable for the surcharge.
(c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require.
(d) The board may grant relief only for interest imposed on surcharge liabilities that arise during taxable periods commencing on or after January 1, 2000.
(Amended by Stats. 2001, Ch. 251, Sec. 28. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 4 - Determination of Surcharge › ARTICLE 6 - Interest and Penalties › Section 40104.

40104. (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the surcharge imposed by this part and any penalty or interest added thereto.
(b) For purposes of this section, a person’s failure to make a timely return or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied:
(1) The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to surcharge under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request.
(2) The board responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to the surcharge, or stating the conditions under which the activity or transaction is subject to the surcharge.
(3) The liability for surcharges applied to a particular activity or transaction which occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice.
(B) Before a change in statutory or constitutional law, a change in the board’s regulations, or a final decision of a court, which renders the board’s earlier written advice no longer valid.
(c) Any person seeking relief under this section shall file with the board all of the following:
(1) A copy of the person’s written request to the board and a copy of the board’s written advice.
(2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based.
(3) Any other information which the board may require.
(d) Only the person making the written request shall be entitled to rely on the board’s written advice to that person.
(Added by Stats. 1990, Ch. 987, Sec. 7.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 40111.

40111. (a) If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid, and shall credit the excess amount collected or paid on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or the person’s successors, administrators, or executors. Any determination by the department 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 after the effective date of that determination.
(b) Any overpayment of the surcharge by a consumer to the state shall be credited or refunded by the state to the consumer.
(c) (1) Except as provided in paragraph (2), any overpayment of the surcharge by the consumer to an electric utility that is required to collect the surcharge shall be refunded by the state to the consumer.
(2) If the electric utility has paid the amount to the department and establishes to the satisfaction of the department that it has not collected the amount from the consumer or has refunded the amount to the consumer, the overpayment may be credited or refunded by the state to the electric utility.
(Amended by Stats. 2022, Ch. 474, Sec. 53. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 40112.

40112. (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the last day of the month following the close of the quarterly period for which the overpayment was made, or, with respect to determinations made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of Chapter 4 of this part, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within such period. No credit shall be approved by the board after the expiration of such period unless a claim for credit is filed with the board within such period.
(b) A refund may be approved by the board for any period for which a waiver is given under Section 40079 if a claim therefor is filed with the board before the expiration of the period agreed upon.
(Amended by Stats. 1977, Ch. 624.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 40112.1.

40112.1. (a) The limitation period specified in Section 40112 shall be suspended during any period of a person’s life that the person is financially disabled.
(b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require.
(2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters.
(c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section.
(Added by Stats. 2000, Ch. 1052, Sec. 42. Effective January 1, 2001.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 40112.2.

40112.2. Notwithstanding Section 40112, a refund of an overpayment of any surcharge, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment.
(Added by Stats. 2006, Ch. 364, Sec. 15. Effective January 1, 2007.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 40112.3.

40112.3. (a) A claim for refund that is otherwise valid under Sections 40112 and 40113 that is made in the case in which the amount of surcharge determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination.
(b) For purposes of this section, “amount of surcharge determined” means an amount of surcharge, interest, or penalty, with respect to a single determination made under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) of Chapter 4.
(c) This section shall apply to all claims for refund on or after the effective date of the act adding this section.
(Added by Stats. 2016, Ch. 98, Sec. 5. (AB 1856) Effective January 1, 2017.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 40113.

40113. Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 40114.

40114. Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 40115.

40115. Within 30 days after disallowing any claim in whole or in part the board shall give notice of its action to the claimant in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 40116.

40116. Interest at the modified adjusted rate per month established pursuant to Section 6591.5, shall be paid upon any overpayment of any amount of surcharge from the first day of the calendar month following the month during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the person making the overpayment with respect to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is the earlier.
(b) In the case of a credit, to the same date as that to which interest is computed on the surcharge or amount against which the credit is applied.
(Amended by Stats. 1997, Ch. 620, Sec. 12. Effective January 1, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 1 - Claim for Refund › Section 40117.

40117. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
(b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.
(Amended by Stats. 1998, Ch. 420, Sec. 8. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 2 - Cancellations › Section 40121.

40121. If any amount has been illegally determined either by the person filing the return or by the department, the department 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 department. Any determination by the department 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 after the effective date of that determination.
(Amended by Stats. 2022, Ch. 474, Sec. 54. (SB 1496) Effective January 1, 2023.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 40125.

40125. No injunction, or writ of mandate, judgment of declaratory relief, or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the state or against any officer of the state to prevent or enjoin the collection under this part of any surcharge, or any amount of surcharge required to be collected.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 40126.

40126. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 of this chapter.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 40127.

40127. Within 90 days after the mailing of the notice of the board’s action upon a claim filed pursuant to Article 1 (commencing with Section 40111) of this chapter, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this state in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 40128.

40128. If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board of its action on the claim, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 40129.

40129. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any surcharge due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 40130.

40130. In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.
(Amended by Stats. 1984, Ch. 1020, Sec. 49. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 3 - Suit for Refund › Section 40131.

40131. A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
(Added by Stats. 1974, Ch. 991.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 4 - Recovery of Erroneous Refunds › Section 40135.

40135. (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California.
(b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 3 (commencing with Section 40071) of Chapter 4. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit.
(Added by Stats. 1998, Ch. 609, Sec. 31. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 4 - Recovery of Erroneous Refunds › Section 40136.

40136. In any action brought pursuant to subdivision (a) of Section 40135, the court may, with the consent of the Attorney General, order a change in the place of trial.
(Added by Stats. 1998, Ch. 609, Sec. 31. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 5 - Overpayments and Refunds › ARTICLE 4 - Recovery of Erroneous Refunds › Section 40137.

40137. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 40135, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.
(Added by Stats. 1998, Ch. 609, Sec. 31. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 19 - ENERGY RESOURCES SURCHARGE LAW › CHAPTER 6 - Collection of Surcharge › ARTICLE 1 - Suit for Surcharge › Section 40141.

40141. At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any time after any amount determined under Articles 3 (commencing with Section 40071), 4 (commencing with Section 40081), and 5 (commencing with Section 40091) of Chapter 4 of this part becomes due and payable, the board may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of California to collect the amount delinquent together with penalties.
(Added by Stats. 1974, Ch. 991.)