Cal. Revenue and Taxation Code - RTC § 40001. Section 40001.
This part is known and may be cited as the “Energy Resources Surcharge Law.”
CHAPTER 1. General Provisions and Definitions [40001. - 40010.]
Cal. Revenue and Taxation Code - RTC 1.
in effectCal. Revenue and Taxation Code - RTC § 40002. Section 40002.
Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
Cal. Revenue and Taxation Code - RTC § 40003. Section 40003.
“Surcharge” means a tax levied by this state.
Cal. Revenue and Taxation Code - RTC § 40004. Section 40004.
“Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, public agency or subdivision of this state or any other group or combination acting as a unit.
Cal. Revenue and Taxation Code - RTC § 40005. Section 40005.
“Board” or “department” means the California Department of Tax and Fee Administration.
Cal. Revenue and Taxation Code - RTC § 40006. Section 40006.
“In this state” means within the exterior limits of the State of Caliornia and includes all territory within those limits owned by or ceded to the United States of America.
Cal. Revenue and Taxation Code - RTC § 40007. Section 40007.
“Sale” or “purchase” mean the furnishing or receiving of electrical energy for a consideration. “Sale” does not include the charging of batteries when the consideration therefor is not computed upon the kilowatt-hours of electrical energy furnished.
Cal. Revenue and Taxation Code - RTC § 40008. Section 40008.
“Consumption” means the utilization or employment of electrical energy. The term does not include the receiving of electrical energy by an electric utility for resale.
Cal. Revenue and Taxation Code - RTC § 40009. Section 40009.
“Consumer” means any person receiving for consumption electrical energy furnished by an electric utility and includes a person receiving electrical energy for redistribution for the use of his tenants.
Cal. Revenue and Taxation Code - RTC § 40010. Section 40010.
“Electric utility” means any person engaged in producing, generating, transmitting, furnishing, distributing or delivering electrical energy for sale without regard to whether the person is subject to regulation or is regulated by the Public Utilities Commission. The term does not include a person who generates electrical energy or redistributes electrical energy solely for his own use or for the use of his tenants and not for sale to others.
When the board determines that it is necessary for the efficient administration of this part, the board may regard any person not primarily engaged in the business of selling electrical energy
who purchases electrical energy for distribution to others as a consumer and not as an electric utility.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026