CHAPTER 4. Determination of Surcharge [40051. - 40105.]

Chapter 4 added by Stats. 1974, Ch. 991.

§§ 40051–40105 · 41 sections

1. ARTICLE 1. Due and Payable Dates §§ 40051–40053 · 3 sections

   • § 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…
   • § 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…
   • § 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…
2. ARTICLE 2. Returns and Payments §§ 40061–40065.5 · 6 sections

   • § 40061 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 the form…
   • § 40062 The return filed by an electric utility shall show the number of kilowatt-hours of electrical energy sold to consumers in this state for which billing was…
   • § 40063 The board may prescribe the contents of returns of consumers subject to the surcharge. It may require the filing of returns by consumers in addition to those…
   • § 40064 The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the office of the board.
   • § 40065 (a) Except as provided in subdivision (b), the board for good cause may extend not to exceed one month the time for making any return or paying any amount…
   • § 40065.5 (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…
3. ARTICLE 2.1. Payment by Electronic Funds Transfer §§ 40067–40069.5 · 4 sections

   • § 40067 (a) Any person whose estimated surcharge liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board…
   • § 40068 If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable…
   • § 40069 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
   • § 40069.5 (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
4. ARTICLE 3. Deficiency Determinations §§ 40071–40079 · 9 sections

   • § 40071 If the board is not satisfied with return or returns of the surcharge or the amount of surcharge required to be paid to the state by any person, it may compute…
   • § 40072 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
   • § 40073 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
   • § 40074 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…
   • § 40075 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,…
   • § 40076 The department shall give to the electric utility or person consuming electrical energy written notice of its determination. The notice shall be served in one…
   • § 40077 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…
   • § 40078 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…
   • § 40079 If, before the expiration of the time prescribed in Section 40077 for serving a notice of deficiency determination, the taxpayer has consented in writing to…
5. ARTICLE 4. Determinations If No Return Made §§ 40081–40085 · 5 sections

   • § 40081 If any person fails to make a return, the board shall make an estimate of the amount of kilowatt-hours sold for consumption by the person, or, as the case may…
   • § 40082 In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for…
   • § 40083 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
   • § 40084 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…
   • § 40085 Promptly after making its determination the department shall give to the person written notice of the estimate, determination, and penalty, the notice to be…
6. ARTICLE 5. Redeterminations §§ 40091–40097 · 7 sections

   • § 40091 Any person against whom a determination is made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter may…
   • § 40092 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
   • § 40093 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…
   • § 40094 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…
   • § 40095 The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
   • § 40096 All determinations made by the board under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) are due and payable at the…
   • § 40097 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
7. ARTICLE 6. Interest and Penalties §§ 40101–40105 · 7 sections

   • § 40101 (a) Any person who fails to pay any surcharge to the state or any amount of surcharge required to be collected and paid to the state, except amounts of…
   • § 40101.5 (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…
   • § 40102 (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…
   • § 40103 (a) If the department finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of…
   • § 40103.5 (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 the surcharge is due in…
   • § 40104 (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,…
   • § 40105 (a) Under regulations prescribed by the board, if: (1) A surcharge liability under this part was understated by a failure to file a return required to be filed…