reglab/statecodes huggingface dataset:
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 2 - Exemptions and Exclusions from Surcharge › Section 2315 - Exemptions and Exclusions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The consumption of electrical energy which this state is
					 prohibited from taxing under the Constitution of the United States or under the
					 Constitution of this state is exempt from the surcharge. The surcharge does not
					 apply to the consumption of electrical energy by foreign governments or by any
					 state of the United States other than the State of California. The surcharge
					 applies to the consumption of purchased electrical energy by the State of
					 California, by any county, city and county, municipality, district, public
					 agency, or subdivision of this state unless otherwise exempt. The surcharge
					 applies to the consumption of purchased electrical energy by charitable,
					 religious, scientific, or educational corporations, funds, or foundations,
					 whether or not the organizations qualify for exemption from property tax or
					 franchise tax.
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 2 - Exemptions and Exclusions from Surcharge › Section 2316 - Specific Applications

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The surcharge does not apply to the consumption of
					 electrical energy by the following persons:
(1) The United States, its unincorporated
				  agencies and instrumentalities;
(2)
				  Any incorporated agency or instrumentality of the United States wholly owned by
				  either the United States, or by a corporation wholly owned by the United
				  States;
(3) The American National
				  Red Cross, its chapters and branches;
(4) Insurance companies, including title
				  insurance companies, subject to taxation under California Constitution, Article
				  XIII, Section
				  28;
(5) Banks, including national banking
				  associations, located within the limits of this state. The exemption for state
				  banks and national banking associations has been repealed beginning with the
				  bank's income year for Bank and Corporation Tax purposes commencing on or after
				  January 1, 1981. The surcharge shall be collected by the electric utility from
				  each state bank and each national banking association beginning with the first
				  regular billing period applicable to that bank which commences on or after the
				  date the bank becomes subject to the surcharge.
(6) Enrolled Indians purchasing and consuming
				  electrical energy on Indian reservations;
(7) Career consular officers and employees of
				  certain foreign governments who are exempt from tax by treaties and other
				  diplomatic agreements with the United States;
(8) Federal credit unions organized in
				  accordance with the provisions of the Federal Credit Union Act.
1. Amendment
					 filed 1-30-80; effective thirtieth day thereafter (Register 80, No.
					 5).
Note: Authority cited: Section
						40171,
						Revenue and Taxation Code. Reference: Sections
						40001-
						40191,
						Revenue and Taxation Code.
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 2 - Exemptions and Exclusions from Surcharge › Section 2317 - Consumption by Electric Utilities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The consumption by an electric utility of self-generated
					 electrical energy is not subject to the surcharge. The consumption by an
					 electric utility of purchased electrical energy that is used directly, lost by
					 dissipation, or unaccounted for in accordance with generally accepted
					 accounting principles by the electric utility in the process of generation,
					 transmission, and distribution of electrical energy is exempt from the
					 surcharge. However, the surcharge applies to the consumption by electric
					 utilities of purchased electrical energy for any other purpose. (The term
					 "consumption" does not include the receiving of purchased electrical energy by
					 an electric utility for resale.)
When an electric utility purchases electrical energy and
					 pools in its system the energy with electrical energy generated by it, the
					 consumption of electrical energy in this state from the pool by the utility
					 during any quarter shall be deemed to be a consumption of energy generated by
					 it to the extent that the kilowatt-hours of the electrical energy generated by
					 it during the quarter exceed the kilowatt-hours consumed by the electric
					 utility. When an electric utility consumes electrical energy purchased from
					 another electric utility, which has not been pooled in its system with
					 electrical energy generated by it, the surcharge will apply to the consumption
					 of the purchased electrical energy, unless the consumption is otherwise
					 exempt.
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 2 - Exemptions and Exclusions from Surcharge › Section 2318 - Exemption Procedure. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
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 3 - Registration, Returns, and Reports › Section 2329 - Registration

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every electric utility selling electric 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, the principal office address and the mailing
					 address of the utility, and such other information as the Board may
					 require.
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 3 - Registration, Returns, and Reports › Section 2330 - Electric Utility Returns

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every electric utility shall file an electrical energy
					 surcharge return on a form prescribed by the Board showing the number of
					 kilowatt-hours of electrical energy generated, purchased, and used together
					 with deductions claimed and the amount of surcharge due for the preceding
					 quarterly period. The return shall be signed by a responsible officer or agent
					 of the electric utility and shall be accompanied by a payment for the surcharge
					 due.
The return and the payment shall be filed quarterly on or
					 before the last day of the month next succeeding each calendar quarter. Amounts
					 of surcharge due 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 with the surcharge return for that quarter.
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 3 - Registration, Returns, and Reports › Section 2331 - Consumer Returns

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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 shall file a return with
					 the Board on or before the last day of the month following each calendar
					 quarter for the preceding quarterly period. The return shall be filed in such
					 form as the Board may prescribe and shall be filed by the person required to
					 file the return or by his duly authorized agent. The person required to file a
					 return shall deliver the return together with a remittance of the amount of the
					 surcharge payable to the office of the Board.
The Board may require the filing of returns by consumers 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 the electrical energy surcharge.
					 The Board may require consumers' returns to cover periods other than calendar
					 quarters.
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 3 - Registration, Returns, and Reports › Section 2332 - Reports

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every electric utility registered with the Board shall
					 annually file a report with the Board in such form as the Board may prescribe
					 setting forth its estimate of the kilowatt-hours it will sell and use to which
					 the surcharge will apply during the period September 1 through August 31
					 following the date of the estimate. The report shall be filed no later than
					 June 30 of each year. In addition, every electric utility registered with the
					 Board shall annually file a report with the Board in such form as the Board may
					 prescribe setting forth its estimate of the kilowatt-hours it will sell and use
					 to which the surcharge will apply during the period March 1 through the last
					 day of February following the date of the estimate. This report shall be filed
					 no later than December 31 of each year.
In addition to any other reports or returns required, the
					 Board may require additional, supplemental, or other reports from electric
					 utilities, consumers, and any other person generating,purchasing, transmitting,
					 distributing, or consuming electrical energy, including verification of the
					 information to be given on and the times for filing of such reports. The Board
					 may require reports of estimates of future availability, generation, sales, and
					 consumption of electrical energy from electric utilities and other persons as
					 it may deem necessary.
1. Amendment
					 filed 8-17-79; effective thirtieth day thereafter (Register 79, No.
					 33).
Note: Authority cited: Section
						40171,
						Revenue and Taxation Code. Reference: Sections
						40001-
						40191,
						Revenue and Taxation Code.
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 3 - Registration, Returns, and Reports › Section 2333 - Payment by Electronic Funds Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Payments by electronic funds transfer shall be made in
					 accordance with California Code of Regulations, Title 18, Section
					 4905.
1. New
					 section filed 6-7-2005; operative 7-7-2005 (Register 2005, No.
					 23).
Note: Authority cited: Section
						40067,
						Revenue and Taxation Code. Reference: Sections
						40067
						and
						40069,
						Revenue and Taxation Code.
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 4 - Records › Section 2343 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. A
				  taxpayer shall maintain and make available for examination on request by the
				  board or its authorized representatives, records in the manner set forth at
				  California Code of Regulations, Title 18, Section
				  4901.
(b) Specific Applications. In addition to the
				  record keeping requirements set forth in subdivision (a), a taxpayer shall
				  comply with the following requirements.
Every electric utility engaged in generating, purchasing,
					 transmitting, distributing, consuming, or selling electrical energy in this
					 state shall keep and maintain adequate and complete records showing:
(1) The electrical energy generated,
				  purchased, transmitted, distributed, consumed, and sold in this
				  state.
(2) Meter readings and other
				  records as may be necessary for the accurate determination of the
				  kilowatt-hours of electrical energy generated, purchased, consumed, or sold in
				  this state. For sales or use measured by a basis other than metering, the
				  records shall show the other measurement and the method of computing the
				  kilowatt-hours of electrical energy so sold or used.
(3) All deductions allowed by law and claimed
				  in filing returns, except for the electrical energy used or lost in generation,
				  transmission, and/or distribution.
(4) The methods and amounts used in computing
				  its reports of estimates of future availability, generation, sales, and
				  consumption of electrical energy.
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 4 - Records › Section 2344 - Microfilm Records. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 4-28-2003; operative 5-28-2003 (Register 2003, No.
					 18).
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 4 - Records › Section 2345 - Records Prepared by Automated Data Processing Systems. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 4-28-2003; operative 5-28-2003 (Register 2003, No.
					 18).
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 4 - Records › Section 2346 - Records Retention. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 4-28-2003; operative 5-28-2003 (Register 2003, No.
					 18).
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 5.5 - Emergency Telephone Users Surcharge Law › Article 1 - Imposition of Surcharge › Section 2400 - Foreword. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 Chapter 5.5 (Sections
					 2400-2431, not consecutive) filed
					 4-15-77; effective thirtieth day thereafter (Register 77, No.
					 16).
2. Repealer filed 7-20-82; effective thirtieth day thereafter
					 (Register 82, No. 30).
Note: Authority cited for Chapter 5.5 (Sections
						2400-2431, not consecutive):
						Section
						41128,
						Revenue and Taxation Code. Reference: Sections
						41003-
						41019,
						41020-
						41049,
						41052-
						41053,
						41073-
						41095
						and
						41129,
						Revenue and Taxation Code.
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 5.5 - Emergency Telephone Users Surcharge Law › Article 1 - Imposition of Surcharge › Section 2401 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Service
				  Supplier.
(1) "Service Supplier" means both
				  of the following:
(A) Any person supplying
				  intrastate telephone communication services to any service user in this state
				  and providing access to the "911" emergency system by utilizing the digits
				  9-1-1; and
(B) Any person supplying
				  Voice over Internet Protocol (VoIP) service to any service user in this state
				  and providing access to the "911" emergency system by utilizing the digits
				  9-1-1.
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 5.5 - Emergency Telephone Users Surcharge Law › Article 1 - Imposition of Surcharge › Section 2402 - Imposition of the Surcharge. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
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 5.5 - Emergency Telephone Users Surcharge Law › Article 1 - Imposition of Surcharge › Section 2403 - Prepaid Telephone Calling Cards

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The surcharge applies to the dollar
				  amounts deducted or the value of the minutes deducted from the prepaid
				  telephone calling card by the providing service supplier to the extent that
				  those dollar amounts or minutes were deducted to pay for intrastate telephone
				  communication services provided to the user of the prepaid telephone calling
				  card. Dollar amounts or minutes deducted for interstate telephone communication
				  services are exempt from the surcharge. Dollar amounts or minutes of telephone
				  service which are forfeited because they have not been used prior to the
				  expiration of the prepaid telephone calling card are not subject to the
				  surcharge.
(b) Where intrastate
				  telephone communication services are supplied through a prepaid telephone
				  calling card, the providing service supplier may apply the surcharge to an
				  estimate of the charges for intrastate services subject to the surcharge. The
				  estimate of charges may be based on such call information as the providing
				  service supplier reasonably believes demonstrates the approximate amount of
				  intrastate telephone communication service charges subject to the
				  surcharge.
(c) If a prepaid
				  telephone calling card contains a statement that the price of the card includes
				  applicable taxes and fees, the service supplier responsible for collecting and
				  paying the surcharge on intrastate telephone communications services provided
				  pursuant to the card may reduce the taxable measure of such services by taxes
				  and fees which are not subject to the 911 surcharge. Taxes and fees which are
				  not subject to the 911 surcharge include the federal excise tax and the 911
				  surcharge. Taxes and fees imposed on the service supplier by statute, such as
				  those imposed by the California Public Utilities Commission, may not be
				  deducted from the taxable measure.
1. New
					 section filed 10-2-2000; operative 11-1-2000 (Register 2000, No. 40). For prior
					 history see Register 82, No. 30.
Note: Authority cited: Section
						41128,
						Revenue and Taxation Code. Reference: Sections
						41011
						and
						41021,
						Revenue and Taxation Code.
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 5.5 - Emergency Telephone Users Surcharge Law › Article 1 - Imposition of Surcharge › Section 2404 - Billing Presumed to be Correct. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
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 5.5 - Emergency Telephone Users Surcharge Law › Article 1 - Imposition of Surcharge › Section 2405 - Partial Payments

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Partial payments by a service user to a service supplier
					 for intrastate charges for service shall be applied proportionately to the
					 charges for service and to surcharge, unless the service user specifically
					 directs otherwise in writing.
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 5.5 - Emergency Telephone Users Surcharge Law › Article 1 - Imposition of Surcharge › Section 2406 - Liability for Surcharge Remitted by Billing Aggregator or Billed Through Billing Agents

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
				  surcharge is required to be remitted by the service supplier which provided the
				  intrastate telephone communication services.
(b) Where a return is filed and surcharge
				  remitted by a billing aggregator on behalf of one or more service suppliers,
				  the service supplier will be deemed to have remitted the surcharge if all of
				  the following conditions have been met:
(1)
				  The service supplier has registered with the Board in accordance with
				  Regulation 2421.
(2) The service
				  supplier has notified the Board in writing that the billing aggregator is
				  authorized to act on its behalf to prepare and file returns and remit the
				  surcharge to the Board, and such authorization is still in effect. Where the
				  service supplier authorizes the billing aggregator to act on its behalf
				  concerning only a portion of the telephone communication services it provides,
				  the service supplier shall so notify the Board and must report and remit
				  directly to the Board the surcharge due on the remainder of the telephone
				  communication services it provides.
(3) The service supplier has provided to the
				  Board and to the billing aggregator its written consent for the billing
				  aggregator to disclose to the Board any and all records concerning the
				  activities conducted on behalf of the service supplier related to the
				  surcharge.
(4) The billing
				  aggregator does either (A) or (B).
(A) files a
				  separate return for each service supplier on whose behalf the return is filed
				  which includes the name, address, account number and amount of surcharge
				  remitted; or
(B) files a single
				  return for more than one service supplier; provided that the billing
				  aggregator, at such time and in such form as the board requests, shall identify
				  the service suppliers on whose behalf it filed the return and provide
				  documentation supporting the return.
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 5.5 - Emergency Telephone Users Surcharge Law › Article 2 - Exclusion and Exemptions › Section 2411 - Exclusion from the Term "Person." [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
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 5.5 - Emergency Telephone Users Surcharge Law › Article 2 - Exclusion and Exemptions › Section 2412 - Exclusions from the Term "Charges for Service." [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
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 5.5 - Emergency Telephone Users Surcharge Law › Article 2 - Exclusion and Exemptions › Section 2413 - Exemptions from Surcharge

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The surcharge does not apply to:
(a) Charges for service or equipment
				  furnished by a service supplier subject to public utilities regulation during
				  any period when the same or similar service or equipment is also available for
				  sale or lease from other than a service supplier subject to public utility
				  regulation.
(b) Charges for service
				  when imposition of such surcharge would be in violation of the Constitution of
				  the United States, the United States Code, or the laws of the State of
				  California. These include charges for service to:
(1) The United States, its unincorporated
				  agencies and instrumentalities, or any state of the United States.
(2) Any incorporated agency or
				  instrumentality of the United States wholly owned by either the United States,
				  or by a corporation wholly owned by the United States.
(3) The American National Red Cross, its
				  chapters and branches.
(4)
				  Insurance companies, including title insurance companies, subject to taxation
				  under California Constitution, article XIII, section
				  28.
(5) Banks, including national banking
				  associations, located within the limits of this state. The exemption for state
				  banks and national banking associations has been repealed beginning with the
				  bank's income year for Bank and Corporation Tax purposes commencing on or after
				  January 1, 1981. The service supplier shall collect the surcharge from each
				  state bank and each national banking association beginning with the first
				  regular billing period applicable to that bank which commences on or after the
				  date the bank becomes subject to the surcharge.
(6) Enrolled Indians who are service users
				  subscribing for service from within the limits of an Indian
				  reservation.
(7) Federal credit
				  unions organized in accordance with the provisions of the Federal Credit Union
				  Act.
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 5.5 - Emergency Telephone Users Surcharge Law › Article 2 - Exclusion and Exemptions › Section 2414 - Exemption Procedure. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
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 5.5 - Emergency Telephone Users Surcharge Law › Article 3 - Registration, Returns and Reports › Section 2421 - Registration

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every service supplier supplying intrastate telephone
					 communication service to any service user in this state shall register with the
					 board upon a form prescribed by the board and shall set forth the name under
					 which it transacts or intends to transact business, the principal office
					 address and the mailing address of the service supplier, and such other
					 information as the board may require. The registration form shall be signed by
					 the owner, a general partner, or a responsible officer of the corporation, as
					 the case may be.
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 5.5 - Emergency Telephone Users Surcharge Law › Article 3 - Registration, Returns and Reports › Section 2422 - Returns, Reporting, and Payment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Returns filed under the Emergency Telephone Users Surcharge
					 Act must comply with the four requirements listed below:
(a) On or before the last day of the second
				  month following each reporting period, as assigned by the Board, every service
				  supplier shall file an emergency telephone users surcharge return on a form
				  prescribed by the Board for that calendar month, quarter or calendar year
				  reporting period. The return shall be signed by a responsible officer or agent
				  of the service supplier and shall be accompanied by a payment for the surcharge
				  due. All remittances shall be payable to the State Board of
				  Equalization.
(b) A direct seller
				  of prepaid MTS is required to file a return online with the Board through the
				  Board's website on or before the due date prescribed above.
(c) A direct seller is required to report to
				  the Board the amount of that portion of the prepaid MTS surcharge that is for
				  the emergency telephone users surcharge that the direct seller remitted for the
				  prior fiscal year, by September 1 of each year starting with fiscal year
				  2016-17.
(d) At the time of filing
				  each surcharge return the service supplier or direct seller shall provide the
				  Board with a list containing the names and addresses of any service users or
				  prepaid consumers who have refused to pay the surcharge, the date the surcharge
				  was billed to each customer, the amount of each unpaid surcharge, and the
				  reasons, if any, given by the users for refusing to make such payment. On and
				  after January 1, 1982, such information shall be provided for a service user or
				  prepaid consumer only if the cumulative uncollected amount for that user totals
				  $3.00 or more.
1. Amendment
					 filed 11-5-82; effective thirtieth day thereafter (Register 82, No.
					 45).
2. Amendment filed 6-17-86; effective thirtieth day thereafter
					 (Register 86, No. 25).
3. Amendment of section heading, section and
					 NOTE filed 3-28-2016; operative 7-1-2016 (Register 2016, No.
					 14).
Note: Authority cited: Section
						41128,
						Revenue and Taxation Code. Reference: Sections
						41024,
						41033,
						41051,
						41052,
						41052.1,
						41053
						and
						42010,
						Revenue and Taxation Code.
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 5.5 - Emergency Telephone Users Surcharge Law › Article 3 - Registration, Returns and Reports › Section 2423 - Refunds to Service User by Service Supplier. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
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 5.5 - Emergency Telephone Users Surcharge Law › Article 3 - Registration, Returns and Reports › Section 2424 - Service User is Liable. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
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 5.5 - Emergency Telephone Users Surcharge Law › Article 3 - Registration, Returns and Reports › Section 2425 - Payment by Electronic Funds Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Payments by electronic funds transfer shall be made in
					 accordance with California Code of Regulations, Title 18, Section
					 4905.
1. New
					 section filed 6-7-2005; operative 7-7-2005 (Register 2005, No. 23). For prior
					 history, see Register 83, No. 37.
Note: Authority cited: Section
						41060,
						Revenue and Taxation Code. Reference: Sections
						41060
						and
						41062,
						Revenue and Taxation Code.
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 5.5 - Emergency Telephone Users Surcharge Law › Article 4 - Records › Section 2431 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. A
				  service supplier shall maintain and make available for examination on request
				  by the board or its authorized representatives, records in the manner set forth
				  at California Code of Regulations, Title 18, Section
				  4901.
(b) Specific Applications. In addition to the
				  record keeping requirements set forth in subdivision (a), service suppliers
				  shall comply with the following requirements.
Every service supplier liable for payment of the emergency
					 telephone users surcharge which it collects from service users shall keep
					 complete and accurate records showing:
(1) Totals for intrastate telephone
				  communication in this state billed to service users.
(2) All exemptions allowed by law.
(3) Amounts of Emergency Telephone Users
				  Surcharge collected.
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 5.5 - Emergency Telephone Users Surcharge Law › Article 4 - Records › Section 2432 - Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A person may be relieved from the liability for the payment
					 of the Emergency Telephone Users Surcharge, including any penalties and
					 interest added to the surcharge, when that liability resulted from the failure
					 to make a timely return or a payment and such failure was found by the board to
					 be due to reasonable reliance on written advice given by the board as described
					 in California Code of Regulations, Title 18, Section
					 4902.
1. New
					 section filed 10-2-2000; operative 11-1-2000 (Register 2000, No.
					 40).
2. Amendment filed 4-28-2003; operative 5-28-2003 (Register
					 2003, No. 18).
Note: Authority cited: Section
						41128,
						Revenue and Taxation Code. Reference: Section
						41098,
						Revenue and Taxation Code.
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 5.5 - Emergency Telephone Users Surcharge Law › Article 4 - Records › Section 2433 - Innocent Spouse or Registered Domestic Partner Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A spouse or registered domestic partner claiming relief
					 from liability for the emergency telephone users surcharge, interest,
					 penalties, and other amounts shall be relieved from such liability where all
					 the requirements set forth in California Code of Regulations, title 18, section
					 35055 are met.
1. New
					 section filed 5-18-2010; operative 6-17-2010 (Register 2010, No.
					 21).
2. Amendment of section and NOTE filed 3-19-2018 as an
					 emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government
					 Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. Amendment
					 of section and NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018
					 (Register 2018, No. 38). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
4. Amendment
					 of section and NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018
					 (Register 2018, No. 51). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
5.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
					 by operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
6. Amendment of section and NOTE filed
					 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only.
					 Exempt from the APA pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Section
						41128,
						Revenue and Taxation Code. Reference: Section
						41099,
						Revenue and Taxation Code; and Sections
						297,
						297.5 and
						308, Family
						Code.
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 5.6 - Litter Control, Recycling, and Resource Recovery Assessment [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New Article 1
				(Sections 2450-2454) filed 1-19-79;
				effective thirtieth day thereafter. Pursuant to Chapter 827, Statutes of 1978,
				order designates an operative date for certain provisions of Sections
				2451 and
				2452 as 1-1-79 (Register 79, No.
				3).
2. Repealer of Chapter 5.6 (Article 1, Sections
				2450-2454) filed 12-24-79 as an
				emergency; designated effective 12-31-79 (Register 79, No. 52). A Certificate
				of Compliance must be filed within 120 days or emergency language will be
				repealed on 4-30-80.
3. Certificate of Compliance filed 3-22-80
				(Register 80, No. 12).
Note: Authority cited: Section
				  42600,
				  Revenue and Taxation Code. Reference: Sections
				  42101-
				  42103,
				  42103.5,
				  42104-
				  42106
				  and
				  42108,
				  Revenue and Taxation Code.
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 5.7 - Prepaid Mobile Telephony Services › Section 2461 - Exemptions, Deductions, Credits, and Specific Applications of Tax

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General.
				This regulation explains the specific applications of the prepaid MTS surcharge
				and local charges to, and applicable exemptions, deductions, and credits for
				the following types of transactions:
(1) Sales
				for resale.
(2) Bad
				debts.
(3) Bundled
				transactions.
(4) Lifeline
				transactions.
(5) Transactions in
				which a surcharge or local charge was paid to another
				state.
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 5.7 - Prepaid Mobile Telephony Services › Appendix A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
California Resale Certificate - Prepaid Mobile
				  Telephony Services
The burden of proving that a sale of prepaid MTS is not a
				  retail transaction is upon the seller unless the seller timely takes in good
				  faith a certificate from the purchaser that the prepaid MTS are purchased for
				  resale. If timely taken in proper form and in good faith from a person who is
				  engaged in the business of selling prepaid MTS and who holds a Prepaid MTS
				  Account as required by Regulation 2460,
Administration,
this
				  certificate relieves the seller from the duty of collecting the prepaid MTS
				  surcharge and local charges. If the purchaser is not required to hold a Prepaid
				  MTS Account because the purchaser makes no sales of prepaid MTS in this State,
				  the purchaser must include on the certificate a sufficient explanation as to
				  the reason the purchaser is not required to hold a Prepaid MTS Account in lieu
				  of a Prepaid MTS Account number.
I HEREBY CERTIFY:
___________________________
1. I hold a valid California Prepaid MTS Account
				  number:
.
2. This certificate is for the purchase from
				  ______________________________ [Vendor's name] of the property described
				  below.
3. I will resell the item(s) described in paragraph 4, which
				  I am purchasing for resale in the regular course of my business operations, and
				  I will do so prior to making any storage, use, or other consumption of the
				  item(s) other than retention, demonstration, and display while holding the
				  item(s) for sale in the regular course of my business. I understand that if I
				  use the item(s) purchased under this certificate in any manner other than as
				  just described,
I will owe the prepaid MTS surcharge and local
				  charges,
based on the sales price of the prepaid MTS, or as
				  otherwise provided by law.
I further understand that if any tangible personal property
				  is involved, the transaction might also be subject to sales or use tax in this
				  state, and this certificate does not relieve me of any obligations imposed
				  pursuant to California's Sales and Use Tax Law.
4. Description of property to be purchased:
___________________________
___________________________
Name of Purchaser
Signature of Purchaser, Purchaser's
						  Employee or Authorized Representative
Printed Name of Person Signing
Title
Address of Purchaser
Telephone Number
Date
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 5.7 - Prepaid Mobile Telephony Services › Appendix A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
California Resale Certificate - Prepaid Mobile
				  Telephony Services
The burden of proving that a sale of prepaid MTS is not a
				  retail transaction is upon the seller unless the seller timely takes in good
				  faith a certificate from the purchaser that the prepaid MTS are purchased for
				  resale. If timely taken in proper form and in good faith from a person who is
				  engaged in the business of selling prepaid MTS and who holds a Prepaid MTS
				  Account as required by Regulation 2460,
Administration,
this
				  certificate relieves the seller from the duty of collecting the prepaid MTS
				  surcharge and local charges. If the purchaser is not required to hold a Prepaid
				  MTS Account because the purchaser makes no sales of prepaid MTS in this State,
				  the purchaser must include on the certificate a sufficient explanation as to
				  the reason the purchaser is not required to hold a Prepaid MTS Account in lieu
				  of a Prepaid MTS Account number.
I HEREBY CERTIFY:
1. I hold a valid California Prepaid MTS Account number:
				  ________________________________________________________.
2. This certificate is for the purchase from
				  ______________________________ [Vendor's name] of the property described
				  below.
3. I will resell the item(s) described in paragraph 4, which
				  I am purchasing for resale in the regular course of my business operations, and
				  I will do so prior to making any storage, use, or other consumption of the
				  item(s) other than retention, demonstration, and display while holding the
				  item(s) for sale in the regular course of my business. I understand that if I
				  use the item(s) purchased under this certificate in any manner other than as
				  just described,
I will owe the prepaid MTS surcharge and local
				  charges,
based on the sales price of the prepaid MTS, or as
				  otherwise provided by law.
I further understand that if any tangible personal property
				  is involved, the transaction might also be subject to sales or use tax in this
				  state, and this certificate does not relieve me of any obligations imposed
				  pursuant to California's Sales and Use Tax Law.
4. Description of property to be purchased:
_____________________________________________________________________________________________________
_____________________________________________________________________________________________________
Name of Purchaser
Signature of Purchaser, Purchaser's Employee
						  or Authorized Representative
Printed Name of Person Signing
Title
Address of Purchaser
Telephone Number
Date