Free Electrical Energy Surcharge Return - California

BOE-501-EU (FRONT) REV. 7 (6-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

ELECTRICAL ENERGY SURCHARGE RETURN DUE ON OR BEFORE

BOARD USE ONLY
RA-B/A RR-QS AUD FILE REG REF

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YOUR ACCOUNT NO. EFF

BOARD OF EQUALIZATION EXCISE TAXES DIVISION P O BOX 942879 SACRAMENTO CA 94279-6085
READ INSTRUCTIONS BEFORE PREPARING

AVAILABLE ELECTRICAL ENERGY 1. Electrical energy generated 2. Generated electrical energy sold to the Power Exchange (PX) 3. Total generated electrical energy available for sale or consumption (line 1 minus line 2) 4. Electrical energy purchased 5. Total available electrical energy (add lines 3 and 4) DEDUCTIONS 6. Electrical energy sales to exempt customers 7. Electrical energy used or lost in generation, transmission, and/or distribution 8. Pooled electrical energy used exempt from surcharge (cannot exceed line 1) 9. Total deductions (add lines 6, 7, and 8) COMPUTATION OF SURCHARGE 10. Electrical energy sold or consumed subject to the surcharge (kilowatt-hours) (line 5 minus line 9) 11. Rate of surcharge (per kilowatt-hour) 12. Total surcharge (multiply line 10 by the rate on line 11) 13. Billing adjustments 14. Net surcharge due with this return (add lines 12 and 13) 15. Penalty [multiply line 14 by 10% (0.10) if payment is made after due date] 16. 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 17. TOTAL AMOUNT DUE AND PAYABLE (add lines 14, 15, and 16)
PENALTY

Kilowatt Hours 1. 2. 3. 4. 5. Kilowatt Hours 6. 7. 8. 9.

10. 11. $ 12. $ 13. $ 14. $ 15. $ 16. $ 17. $
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INTEREST

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

Make check or money order payable to State Board of Equalization. Always write your account number on your check or money order. Make a copy of this document for your records.

CLEAR

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BOE-501-EU (BACK) REV. 7 (6-08)

INSTRUCTIONS - 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 (BOE) 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 making energy sales to consumers must collect and remit to the state the amount of surcharges applicable to its consumers. This return must be filed even though you have no surcharge to report in a specific reporting period. Failure to file a return may result in additional costs to you. You must enter all amounts subject to the surcharge beginning at line 10 on the return. AVAILABLE ENERGY Line 1. Line 2. Line 4. Enter the number of kilowatt-hours of electrical energy generated by you, the reporting utility. Enter the number of kilowatt-hours of generated electrical energy sold to the Power Exchange (PX). Enter the number of kilowatt-hours of electrical energy purchased.

DEDUCTIONS Line 6. Line 7. Enter the number of kilowatt-hours of electrical energy sold to consumers who are not subject to the electrical energy surcharge. (See Pamphlet No. 11, Regulations 2315 and 2316 for specific exemptions.) Enter the number of kilowatt-hours of electrical energy used directly in the process of generation, transmission, and/or distribution, or lost in such process by dissipation, or unaccounted for in accordance with generally accepted accounting principles. Do not include electrical energy used in auxiliary or indirect activities such as street lighting, office or warehouse usage, outdoor advertising, etc. (See also instructions for line 8.) Enter the number of kilowatt-hours of electrical energy used for purposes other than directly in the process of generation, transmission, and/or distribution of electrical energy, that was used from a pool of self-generated and purchased electricity. Examples include electrical energy used in street lighting or for office or warehouse, outdoor advertising, off-street parking facilities, and other similar purposes. (See also instructions for lines 7 and 10.) This deduction cannot exceed the electrical energy generated as entered on line 1.

Line 8.

COMPUTATION OF SURCHARGE Line 10. Line 11. Line 12. Line 13. Kilowatt hours subject to the surcharge. Subtract line 5 from line 9. Current rate of surcharge. Total surcharge due. Multiply line 10 by the rate on line 11. Enter adjustments to amount of surcharge previously reported. This includes adjustments for net write-offs and billing corrections. However, either or both of these adjustments may be made to the kilowatt-hours on line 10 if more consistent with the utility's computation methods. Net surcharge due. Subtract line 12 from line 13.

Line 14.

Lines 15 If your fee is being paid after the due date shown on the front of this return, additional amounts are due for penalty and 16. and interest charges. The penalty is 10 percent (0.10) of the total fee due on line 14. The interest rate is noted on line 16 on the front of this form and applies for each month or portion of a month after the due date. Line 17. Total amount due and payable. Add lines 14, 15, and 16 and enter total amount due and payable.

DUE DATE FOR PAYMENT OF SURCHARGE On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period must be filed with the BOE. 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.