Earlier editions: 2020-112018-112026-09
DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 2. The Surcharge 40016-40036›ARTICLE 1. Imposition of Surcharge 40016-40025
§ 40016
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
(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 ($0.0003) per kilowatt-hour, or at the rate determined pursuant to subdivision (b).
(b) The Energy Commission shall fix the rate at a public meeting in each November for each calendar year starting the following January. Under no circumstances may the rate fixed exceed three-tenths mill ($0.0003) per kilowatt-hour. If the commission fails to fix the rate in any November, the surcharge shall continue at the rate in effect during that November.
(Amended by Stats. 2002, Ch. 1124, Sec. 55. Effective September 30, 2002.)
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