California Revenue and Taxation Code ARTICLE 2 - Returns and Payments

• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018