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RTC
Revenue and Taxation Code - RTC
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Back To TOC
PART 19. ENERGY RESOURCES SURCHARGE LAW
40001-40216
CHAPTER 1. General Provisions and Definitions
40001-40010
CHAPTER 2. The Surcharge
40016-40036
ARTICLE 1. Imposition of Surcharge
40016-40025
ARTICLE 3. Registration
40035-40036
CHAPTER 3. Special Provisions and Exemptions
40041-40046
CHAPTER 4. Determination of Surcharge
40051-40105
ARTICLE 1. Due and Payable Dates
40051-40053
ARTICLE 2. Returns and Payments
40061-40065
ARTICLE 2.1. Payment by Electronic Funds Transfer
40067-40069.5
ARTICLE 3. Deficiency Determinations
40071-40079
ARTICLE 4. Determinations If No Return Made
40081-40085
ARTICLE 5. Redeterminations
40091-40097
ARTICLE 6. Interest and Penalties
40101-40105
CHAPTER 5. Overpayments and Refunds
40111-40137
ARTICLE 1. Claim for Refund
40111-40117
ARTICLE 2. Cancellations
40121
ARTICLE 3. Suit for Refund
40125-40131
ARTICLE 4. Recovery of Erroneous Refunds
40135-40137
CHAPTER 6. Collection of Surcharge
40141-40168
ARTICLE 1. Suit for Surcharge
40141-40145
ARTICLE 2. Notice to Withhold
40151-40156
ARTICLE 2.5. Priority and Lien of Surcharge
40157-40158
ARTICLE 3. Warrant for Collection
40161-40163
ARTICLE 4. Miscellaneous
40166-40168
CHAPTER 7. Administration
40171-40216
ARTICLE 1. Regulations, Records and Reports
40171-40177.4
ARTICLE 2. Disposition of Proceeds
40181-40182
ARTICLE 3. Violations
40186-40188
ARTICLE 4. Notices
40191
ARTICLE 5. The California Taxpayers’ Bill of Rights
40200-40216