BOE-501-EC (FRONT) REV. 5 (7-07)
BOARD OF EQUALIZATION
STATE OF CALIFORNIA
CONSUMER'S ELECTRICAL ENERGY SURCHARGE RETURN DUE ON OR BEFORE
BOARD USE ONLY
RA-B/A RR-QS AUD FILE REG REF
YOUR ACCOUNT NO. EFF
BOARD OF EQUALIZATION EXCISE TAXES DIVISION P O BOX 942879 SACRAMENTO CA 94279-6083
READ INSTRUCTIONS BEFORE PREPARING
SOURCE FROM WHOM ELECTRICAL ENERGY WAS PURCHASED WITHOUT SURCHARGE
1. Energy purchased without surcharge and used in California (in kilowatt-hours) 2. Rate of surcharge 3. Amount of surcharge (multiply line 1 by rate of surcharge) 4. Penalty [multiply line 3 by 10% (0.10) if payment is made after due date shown above] 5.
INTEREST: One month's interest is due on the surcharge for each month or fraction of a month that payment is delayed after the due date. The adjusted monthly interest rate is
1. 2. 3.
PENALTY 4. INTEREST 5.
6. TOTAL AMOUNT DUE AND PAYABLE (add lines 3, 4, and 5)
IF PAID BY CREDIT CARD, CHECK HERE (Mandatory EFT accounts MUST pay by EFT). [
I hereby certify that this return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
YOUR SIGNATURE AND TITLE TELEPHONE NUMBER DATE
Always write your account number on your check or money order. Make a copy of this document for your records.
Make check or money order payable to State Board of Equalization.
BOE-501-EC (BACK) REV. 5 (7-07)
INSTRUCTIONS - CONSUMER'S ELECTRICAL ENERGY SURCHARGE RETURN
Credit Card Payments. You can use a Discover/Novus, MasterCard, VISA, or American Express credit card to pay your taxes. Other credit cards cannot be accepted. EFT accounts are not eligible for credit card payments. Credit card payments can be made by calling 800-272-9829 or through our website at www.boe.ca.gov. After authorizing your payment, check the box on your return indicating you have paid with a credit card. Be sure to sign and mail your return. The California State Board of Equalization (Board) administers the Energy Resources Surcharge Law. The surcharge is imposed upon the consumption in California of electrical energy purchased from an electric utility on and after January 1, 1975. Every electric utility in California making energy sales to consumers must collect and remit to the state the amount of surcharge applicable to its consumers. When a California consumer purchases electrical energy from a utility which is not subject to the Energy Resources Surcharge Law (such as an out-of-state utility or the Bureau of Reclamation) or a utility which has not collected and paid the surcharge to the state, the consumer must report and pay the amount of the surcharge directly to the Board. Failure to file a return may result in additional cost to consumers who must report the surcharge directly to the state. The surcharge rate for all billings for periods starting on or after September 1, 1981 is $0.0002 per kilowatt-hour. Enter all amounts subject to the surcharge on line 1 of the return. SOURCE OF ELECTRICAL ENERGY Enter the names and addresses of all electrical utilities and federal instrumentalities from which you purchased energy for consumption in California without paying the surcharge. ELECTRICAL ENERGY SUBJECT TO SURCHARGE Line 1. Enter the number of kilowatt-hours of electrical energy purchased without surcharge and used in California. Effective January 1, 1978, purchases of energy from the United States or an agency of the United States Government that is used in California without paying the surcharge are subject to the surcharge. DUE DATE FOR PAYMENT OF SURCHARGE Quarterly returns must be filed and amounts due paid on or before the last day of the month following each calendar quarter. The Board may, however, require consumers to file returns for such other periods as the Board may prescribe.
If you wish additional information, please contact the State Board of Equalization, Excise Taxes Division, 450 N Street, P.O. Box 942879, Sacramento, CA 94279-0056, Telephone 800-400-7115.