DIVISION 2. OTHER TAXES 6001-60709
PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
Sections in this part
- CHAPTER 1. General Provisions and Definitions 40001-40010
- CHAPTER 2. The Surcharge 40016-40036
- CHAPTER 3. Special Provisions and Exemptions 40041-40046
- CHAPTER 4. Determination of Surcharge 40051-40105
- CHAPTER 5. Overpayments and Refunds 40111-40137
- CHAPTER 6. Collection of Surcharge 40141-40168
- CHAPTER 7. Administration 40171-40216
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