DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 1. General Provisions and Definitions 40001-40010
§ 40001
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
This part is known and may be cited as the “Energy Resources Surcharge Law.”
(Added by Stats. 1974, Ch. 991.)
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