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Cal. Rev. & Tax. Code § 40003

General Provisions and Definitions

Known as the Energy Resources Surcharge Law

The act spans §§ 40001–40010 (10 sections).

Added by Stats. 1974, Ch. 991.

“Surcharge” means a tax levied by this state.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.