California

Revenue and Taxation Code - RTC

7,332 sections, each with the official text and a plain-English explanation of what it means for you.

• § 3804 — (a) If any portion of the property is not so redeemed, the tax collector shall, without charge, execute to the purchaser a deed of the property as to which either: (1) The agreement provides that no p
• § 3804.2 — If a deed to the purchaser contains a clerical error or misstatement of fact, a corrected deed shall be issued by the tax collector and recorded with the county recorder without charge.
• § 3805 — In addition to the usual provisions of a deed conveying real property, the deed shall specify: (a) That the real property was subject to a power of sale pursuant to Section 3691 for nonpayment of taxe
• § 3806 — Except as against actual fraud, the deed is conclusive evidence of compliance with this article and otherwise has the same effect as evidence and as a conveyance as a deed to a private purchaser after
• § 3808 — Any payment required by an agreement under this chapter shall be made to the county tax collector and, except as provided for in Section 3791.
• § 3809 — A proceeding based on alleged invalidity or irregularity of any agreement or deed executed under this article can only be commenced within one year after the execution of the instrument.
• § 3810 — A defense or cross-complaint based on the alleged invalidity or irregularity of any agreement or deed executed under this article can only be maintained in a proceeding commenced within a year after t
• § 38101 — This part is known and may be cited as the “Timber Yield Tax Law.
• § 38101.5 — (a) The Legislature finds and declares that the forest resources and timberlands of the state are among the most valuable of the natural renewable resources of the state and that there is great concer
• § 38102 — Except where the context otherwise requires, the definitions in this chapter govern the construction of this part.
• § 38103 — “Timber” means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down, including Christmas trees, on privately or pub
• § 38103.1 — “Timberland” means privately or publicly owned land which is devoted to and used for growing and harvesting timber, or for growing and harvesting timber and compatible uses, and which is capable of gr
• § 38104 — “Timber owner” means any person who owns timber immediately prior to felling or the first person who acquires either the legal title or beneficial title to timber after it has been felled from land ow
• § 38105 — “Rate adjustment county” means the following counties: Alpine, Del Norte, El Dorado, Glenn, Humboldt, Lassen, Mendocino, Modoc, Nevada, Placer, Plumas, Shasta, Sierra, Siskiyou, Tehama, Trinity, and Y
• § 38106 — “Person” includes any individual, firm, partnership, joint venture, association, social club, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, t
• § 38108 — “Scaling date” means the date when the quantity of timber harvested, by species, is first definitely determined.
• § 38109 — “Immediate harvest value” means the amount that each species or subclassification of timber would sell for on the stump at a voluntary sale made in the ordinary course of business for purposes of imme
• § 3811 — On execution of the deed to the taxing agency or nonprofit organization, the tax collector shall report the following to the Controller, the assessor, and the auditor: (a) The name of the purchaser.
• § 38110 — “Yield tax” means the dollar amount derived by multiplying the net volume of harvested timber by the appropriate immediate harvest value per unit and by the yield tax rate.
• § 38115 — A timber yield tax is hereby imposed on every timber owner who harvests his timber or causes it to be harvested on or after April 1, 1977, and on every timber owner of felled or downed timber who acqu
• § 38116 — (a) Subject to the limitation in subdivision (b), there is exempted from the tax imposed by this part timber whose immediate harvest value is so low that, if not exempt, the tax on the timber would am
• § 3813 — The tax collector shall note the fact and date of a sale under this chapter on the margin of each delinquent and current roll on which the property appears, opposite the property sold.
• § 38202 — During December, 1978, and December of each subsequent year, after public hearings, the board shall adjust the yield tax rate to the nearest one-tenth of 1 percent in the same proportion that the aver
• § 38203 — On or before December 31, 1978, and on or before December 31 of each year thereafter, the board shall certify to the Director of Finance and to the Legislature the rate determined pursuant to Section
• § 38204 — (a) On or before December 31, 1976, and periodically thereafter as determined by the board, the board after consultation with the Timber Advisory Committee and after public hearings held pursuant to t
• § 38351 — Every person who owns timber subject to a timber harvest plan, every person who is required to file a notice of timber operations with the State Forester, every person who owns timber maintained for e
• § 38401 — The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period in which the scaling date for the timber harveste
• § 38402 — On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the board in such form as the board may prescribe.
• § 38403 — The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office of the board.
• § 38404 — The department, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payment of the amount of taxes for quar
• § 38405 — (a) Except as provided in subdivision (b), the California Department of Tax and Fee Administration for good cause may extend for not to exceed one month the time for making any return or paying any am
• § 38405.5 — (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 o
• § 3841 — If any property, whether subject to a power of sale pursuant to Section 3691 or not, is deeded for taxes to two or more taxing agencies, any one or more of them may sell and convey its or their intere
• § 38411 — If the board is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the state by any person, it may compute and determine the amount required to be paid upo
• § 38412 — The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.
• § 38413 — 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,
• § 38414 — 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 th
• § 38415 — 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
• § 38416 — The department shall give to the person written notice of its determination.
• § 38417 — 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 served within three years a
• § 38418 — In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months after written request therefor, in the fo
• § 38419 — If before the expiration of the time prescribed in Section 38417 for serving a notice of deficiency determination the taxpayer has consented in writing to the service of the notice after such time, th
• § 38421 — If any person fails to make a return, the board shall make an estimate of the amount of the total timber harvested by the person and the immediate harvest value of that timber.
• § 38422 — In making a deterimination 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
• § 38423 — The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.
• § 38424 — 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, exclusi
• § 38425 — Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be served in the manner prescribed for service
• § 38431 — If the board believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any determination will be jeopardized by delay, it shall thereupon make a
• § 38432 — If the amount specified in the determination is not paid within 10 days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expirati
• § 38433 — The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter.
• § 38434 — Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
• § 38435 — In accordance with those rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the follo
• § 38441 — Any person against whom a determination is made under Articles 2 or 3 of this chapter or any person directly interested may petition for a redetermination within 30 days after service upon the person
• § 38442 — Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded.
• § 38443 — 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 he
• § 38444 — 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 h
• § 38445 — The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
• § 38446 — All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final.
• § 38447 — Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
• § 38451 — (a) Subject to subdivision (c), a person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the Califor
• § 38451.5 — (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 Sect
• § 38452 — (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 exerci
• § 38453 — (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful negl
• § 38454 — (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 taxes i
• § 38454.5 — (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount
• § 38455 — (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 tax is due in whole or in part to an unreasonable error or delay
• § 38501 — The department, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it such security as the department may determine.
• § 38502 — (a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a determination has been made against him or her which remains unpaid, the board may, not
• § 38503 — (a) Subject to the limitations in subdivisions (b) and (c), the department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology,
• § 38503.5 — (a) Notwithstanding Article 7 (commencing with Section 706.
• § 38504 — (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in
• § 38504.5 — The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 38504 an annual statement setting forth the initial bal
• § 38505 — Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to
• § 38511 — At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the delinquency of any tax or any amount of
• § 38512 — The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedi
• § 38513 — In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required.
• § 38514 — In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of tax, of the delinquency of the amounts set forth, and of
• § 38515 — In any action brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this state or may be served upon any agent or clerk in this state employed by
• § 38521 — If any amount required to be paid to the state under this part is not paid when due, the board may within three years after the amount is due file in the office of the County Clerk of Sacramento Count
• § 38522 — The county clerk immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the person in the amount required to be paid, together with int
• § 38523 — An abstract of the judgment or a copy may be filed for record with the county recorder of any county.
• § 38524 — Execution shall issue upon the judgment upon request of the board in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed in the Code
• § 38525 — (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien or other property or that the release or subordination of the lien imposed under this art
• § 38531 — The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a) Whenever the person is insolvent.
• § 38532 — (a) If any amount required to be paid to the state under this part is not paid at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any cost
• § 38541 — At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording of an abstract under Section 38523 or
• § 38542 — The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution.
• § 38543 — The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided i
• § 38551 — At any time within three years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount in the following manner: The board shall seize any property, real
• § 38552 — Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest of record in the property in writing at least 20 days before the date
• § 38553 — At the sale the board shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold.
• § 38554 — If upon the sale the moneys received exceed the total of all amounts, including interest, penalties, and costs due the state, the board shall return the excess to the person liable for the amounts and
• § 38561 — If any person liable for any amount under this part sells out his or her business or quits the business, the person’s successors or assigns shall withhold sufficient of the purchase price to cover the
• § 38562 — If the purchaser of a business fails to withhold from the purchase price as required, the purchaser becomes personally liable for the payment of the amount required to be withheld by him or her to the
• § 38563 — The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of this certificate, or after the payment of the amounts is sec
• § 38564 — The obligation of the successor shall be enforced by serving a notice of successor liability on the person.
• § 38565 — If at the time a business is discontinued the board holds security pursuant to Section 38501 in the form of cash, government bonds, or insured deposits in banks or savings and loan institutions, this
• § 38571 — The board shall report to the Controller the amount of collections under this part, and the Controller shall keep a record thereof.
• § 38572 — The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the state to pursue any remedy to the exclusion o
• § 38573 — In all proceedings under this chapter the board may act on behalf of the people of the State of California.
• § 38574 — (a) Upon termination, dissolution, or abandonment of a corporate business, any officer or other person having control or supervision of, or who is charged with the responsibility for the filing of ret
• § 38575 — (a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the board may enter into agreements with one or more private persons, companies, associations, or corporations provi
• § 38576 — The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of registration, the timber owner furnishes the board a written partnership agr
• § 38577 — (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under this part.
• § 38578 — (a) Notwithstanding Sections 706.
• § 38601 — 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
• § 38602 — (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 overpaymen
• § 38602.5 — (a) The limitation period specified in Section 38602 shall be suspended during any period of a person’s life that the person is financially disabled.
• § 38603 — Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
• § 38604 — 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.
• § 38605 — Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.
• § 38606 — Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.
• § 38607 — (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
• § 38611 — No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state or against any officer of the state to prevent or en
• § 38612 — 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
• § 38613 — 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 38601), the claimant may bring an action against the board on the
• § 38614 — 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 th
• § 38615 — If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any timber yield tax or timber reserve fund tax due and payable from the plaintiff.
• § 38616 — In any judgment, interest shall be allowed at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.
• § 38617 — 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
• § 38621 — (a) The Controller 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
• § 38622 — The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General orders a change of place of trial.
• § 38623 — The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedi
• § 38624 — (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous
• § 38631 — 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
• § 38701 — The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the application, administration and enforcement of this part.
• § 38702 — The board may employ accountants, auditors, appraisers, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate representatives to conduct heari
• § 38703 — Every timber owner shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require by rules or regulations.
• § 38704 — The board or any person authorized in writing by it may examine the books, papers, records, and timber of any timber owner or timber operator as defined in Section 4526.
• § 38705 — Except as provided in Sections 38402 and 38706, it is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business affairs, oper
• § 38706 — Upon written request of the assessor of any county containing timber, the board shall permit the assessor, or any duly authorized deputy or employee of such assessor, to examine any records pertaining
• § 38707 — (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 5 of this part, or a
• § 38708 — (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The taxpayer files a claim fo
• § 38800 — (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability where the reduction of tax is seven thousand fiv
• § 38801 — Any timber owner or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty
• § 38802 — Any person required to make, render, sign, or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination required by law to be made of an amount due i
• § 38803 — Any violation of this part by any person is a misdemeanor.
• § 38804 — Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.
• § 38805 — In the determination of any case arising under this part the rule of res judicata is applicable only if the liability involved is for the same quarterly period as was involved in another case previous
• § 38901 — All taxes, interest and penalties imposed and all amounts of tax required to be paid under this part shall be made in remittances to the State Board of Equalization and shall be deposited in the State
• § 38903 — (a) All taxes, interest, penalties and other amounts paid or collected pursuant to this part on or before July 31, 1983, except taxes paid or collected pursuant to Section 38301, shall be deposited in
• § 38904 — The money in the Timber Tax Fund is appropriated as follows: (a) To reimburse the General Fund for funds advanced for costs incurred by the board in administration of this part as follows: (1) Four hu
• § 38905.1 — (a) Commencing with the 1983–84 fiscal year, the Controller shall, pursuant to subdivision (c) of Section 38904, on November 30 and May 31 of each fiscal year, transmit to county treasurers the balanc
• § 38908 — Local governmental entities which are allocated funds pursuant to Section 38905 or 38905.
• § 3950 — Whenever tax-defaulted property has been purchased at tax sale, including purchases made under Chapter 8 (commencing with Section 3771), and all subsequent taxes levied and payable have been paid, the
• § 3951 — The complaint shall include as defendants to the action, all persons who are known to plaintiff or who appear of record to have some interest in or claim or cloud on the land described in plaintiff’s
• § 3952 — The complaint may further include as defendants persons unknown to plaintiff who claim any right, interest, lien, or claim on the land or cloud upon the title of plaintiff thereto arising prior to the
• § 3953 — All unknown defendants, except unknown defendants owning a special assessment, shall be described in the complaint, as follows: “Also all other persons unknown, claiming any right, title, estate, lien
• § 3954 — Unknown defendants owning or claiming an interest in a special assessment shall be described in the complaint, as follows: “The owner or any person claiming an interest in a special assessment lien (h
• § 3955 — Whenever unknown defendants owning or claiming an interest in special assessments are made parties defendant, the following persons shall also be made parties defendant: (a) The payee, as shown by the
• § 3956 — Within 10 days after the filing of the complaint, plaintiff shall file or cause to be filed in the office of the county recorder of the county where the property is situated, a notice of the pendency
• § 3957 — Any summons that is issued shall contain the matters required by Section 412.
• § 3958 — Within 30 days after the issuance of the summons, the plaintiff shall post, or cause to be posted, a copy thereof in a conspicuous place on the property.
• § 3959 — All known defendants shall be served in the manner provided by law for the service of a summons in a civil action.
• § 3960 — All unknown defendants shall be served by publication as provided for in Section 415.
• § 3961 — All unknown defendants served by publication shall have the same rights as are provided by law for other defendants upon whom personal service or service by publication is made.
• § 3962 — No decree quieting title or establishing the rights of any of the defendants as to the property shall be granted on default of the defendant, unless the court requires proof of the facts alleged.
• § 3963 — On the trial of the action, the court shall determine the rights of all the parties thereto.
• § 3964 — If the court determines that any of the defendants have any right, title, interest, lien or estate in or to the parcel of property involved, the court shall render its decree establishing these rights
• § 3965 — If the court orders a sale of the property or a partition thereof, the same shall be made in accordance with the provisions of Title 10.
• § 3966 — If the right, title, interest, lien or estate of a known or unknown defendant established by the decree of the court, is based upon a special assessment or arises from a special assessment, the decree
• § 3967 — If the court determines that none of the defendants have any right, title, interest, lien or estate in the property, the court shall render its final decree quieting the plantiff’s title under the tax
• § 3968 — The decree, after it has become final, is conclusive against all the persons named in the complaint who have been served and all unknown persons and the heirs and devisees of any named defendant serve
• § 3969 — After the judgment has become final, a certified copy thereof shall be delivered to the treasurer.
• § 3970 — The remedy provided in this chapter shall be construed as cumulative and not exclusive of any other remedy, form or right of action or proceeding now allowed by law.
• § 3971 — “Treasurer,” as used in this chapter, means any person who is the custodian of the funds collected on special assessments and/or has the duty to cancel the assessments upon the payment thereof.
• § 3972 — “Special assessment,” as used in this chapter, means any assessment levied pursuant to any of the improvement acts of the State of California, whether or not represented by a bond, and which are liens
• § 4 — Any action or proceeding commenced before this code takes effect, or any right accrued, is not affected by this code, but all procedure taken shall conform to the provisions of this code as far as pos
• § 40 — (a) (1) The board shall publish on its Internet Web site a written formal opinion, a written memorandum opinion, or a written summary decision for each decision of the board in which the amount in con
• § 40001 — This part is known and may be cited as the “Energy Resources Surcharge Law.
• § 40002 — Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• § 40003 — “Surcharge” means a tax levied by this state.
• § 40004 — “Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this stat
• § 40005 — “Board” or “department” means the California Department of Tax and Fee Administration.
• § 40006 — “In this state” means within the exterior limits of the State of Caliornia and includes all territory within those limits owned by or ceded to the United States of America.
• § 40007 — “Sale” or “purchase” mean the furnishing or receiving of electrical energy for a consideration.
• § 40008 — “Consumption” means the utilization or employment of electrical energy.
• § 40009 — “Consumer” means any person receiving for consumption electrical energy furnished by an electric utility and includes a person receiving electrical energy for redistribution for the use of his tenants
• § 40010 — “Electric utility” means any person engaged in producing, generating, transmitting, furnishing, distributing or delivering electrical energy for sale without regard to whether the person is subject to
• § 40016 — (a) A surcharge is imposed on the consumption in this state of electrical energy purchased from an electric utility on and after January 1, 2003, at the rate of three-tenths mill ($0.
• § 40018 — Every person consuming electrical energy in this state purchased from an electric utility, or the United States or an agency thereof, is liable for the surcharge.
• § 40019 — Every electric utility making sales of electrical energy to consumers in this state shall collect the surcharge from each consumer, other than a consumer that is an electric utility, at the time it co
• § 40019.1 — Notwithstanding the provisions of Section 40019, an electric utility may collect the surcharge from another electric utility under such terms and conditions as are agreed upon by the electric utilitie
• § 40020 — The surcharge required to be collected by the elecric utility from the consumer shall be added to the charges to the consumer for the electrical energy sold.
• § 40021 — The surcharge required to be collected by the electric utility, and any amount unreturned to the consumer which is not a surcharge but was collected from the consumer as representing a surcharge, cons
• § 40022 — Any amounts collected by an electric utility from a consumer on account of the purchase of electrical energy the consumption of which is subject to the surcharge shall be applied proportionately betwe
• § 40023 — An electric utility is relieved from liability to collect the surcharge insofar as the base upon which the surcharge is imposed is represented by accounts which have been found to be worthless and cha
• § 40024 — Notwithstanding any other provision of law to the contrary, persons subject to the jurisdiction of the Public Utilities Commission need not obtain any authorization from the commission to comply with
• § 40025 — The rate fixed by the board pursuant to subdivision (b) of Section 40016 shall apply with respect to billing periods beginning on or after July 1, 1983.
• § 40035 — Every electric utility selling electrical energy for consumption in this state shall register with the board upon a form prescribed by the board and shall set forth the name under which the utility tr
• § 40036 — (a) When necessary to ensure compliance with this part, the board may require any person subject to this part to place with it the security that the board determines.
• § 40041 — 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.
• § 40041.5 — In any instances where an exemption is claimed by reason of the provisions of Section 40041, an electric utility or a consumer may request the board to issue a ruling as to the validity of the exempti
• § 40043 — 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 e
• § 40044 — 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
• § 40045 — 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 pur
• § 40046 — The amount of kilowatt-hours of electrical energy determined by or stated on a billing of an electric utility in accordance with its business practices and accounting records to have been sold to a co
• § 40051 — The surcharges imposed by this part and the amounts thereof required to be collected by electric utilities are due quarterly on or before the last day of the month next succeeding each calendar quarte
• § 40052 — Amounts due under Section 40051 for which a billing for the electrical energy is issued by an electric utility to the consumer prior to the close of a calendar quarter are payable when due.
• § 40053 — Any amounts of the surcharge required to be paid or collected that are not billed in the ordinary course of the billings by an electric utility may be determined by the board against the utility or th