California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 5 - Energy Resources Surcharge Law › Article 1 - Collection of Surcharge by Electric Utilities › Section 2300 - Collection of Surcharge

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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 or is exempt under Chapter 3 of
					 Part 19 of Division 2 of the Revenue and Taxation Code, at the time it collects
					 its billing from the consumer for the electrical energy sold. A consumer is any
					 person receiving electrical energy furnished by an electric utility and
					 includes a person receiving electrical energy for redistribution for the use of
					 his tenants.
An electric utility may collect the surcharge on sales of
					 electrical energy to another electric utility if the purchasing utility
					 certifies in writing to the selling utility that all purchased electrical
					 energy will be consumed by it in such a manner as to be subject to the
					 surcharge, that all self-generated electrical energy will be sold to other
					 electrical utilities without collection of the surcharge, and that purchased
					 electrical energy will not be pooled with self-generated electrical
					 energy.
For the purpose of the proper administration of this part,
					 it shall be presumed that electrical energy sold by an electric utility in this
					 state to other than an electric utility is consumed by the purchaser in this
					 state until the contrary is established.
Whenever the rate of the surcharge is increased or
					 decreased, the duty to collect the surcharge from a consumer at such new rate
					 shall commence with the first regular billing period applicable to that
					 consumer which begins on or after the effective date of the change of
					 rate.
The surcharge required to be collected by the electric
					 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.
1. New
					 Chapter 5 (Sections
					 2300-2346, not consecutive) filed
					 12-27-74; effective thirtieth day thereafter (Register 74, No. 52). For history
					 of former Chapter 5, see Register 68, No. 13.
2. Amendment filed
					 5-22-78; effective thirtieth day thereafter (Register 78, No.
					 21).
3. Change without regulatory effect amending first paragraph
					 and NOTE filed 3-30-2010 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2010, No. 14).
Note: Authority cited: Section
						40171,
						Revenue and Taxation Code. Reference: Sections
						40019,
						40019.1,
						40020
						and
						40045,
						Revenue and Taxation Code.