“Board” or “department” means the California Department of Tax and Fee Administration.
Cal. Rev. & Tax. Code § 40005
General Provisions and Definitions
Known as the Energy Resources Surcharge Law
The act spans §§ 40001–40010 (10 sections).
Amended by Stats. 2024, Ch. 499, Sec. 64
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.