BOE-501-NU (FRONT) REV. 9 (7-07)
NATURAL GAS SURCHARGE RETURN FOR PUBLIC UTILITY GAS CORPORATIONS DUE ON OR BEFORE
BOARD OF EQUALIZATION
BOARD USE ONLY
RA-B/A RR-QS AUD FILE REG REF
STATE OF CALIFORNIA
YOUR ACCOUNT NO. EFF
BOARD OF EQUALIZATION EXCISE TAXES DIVISION PO BOX 942879 SACRAMENTO CA 94279-6097
GENERAL INSTRUCTIONS - Complete form BOE-507-A, Schedule A - Computation Schedule for Natural Gas
Surcharge, prior to completing the return.
The California State Board of Equalization (Board) administers the Natural Gas Surcharge Law. The surcharge is imposed upon
the consumption of natural gas in California on and after January 1, 2001. Each public utility gas corporation and each
consumer of natural gas from an interstate pipeline must remit to the Board the amount of surcharge applicable.
This return must be filed even though you have no surcharge to report in the specific reporting period. The surcharge rate is
applicable to all billings for periods starting on or after January 1, 2001. A duplicate of the return should be retained for your
records and for verification by Board auditors. If you do not file a return on time, you will be subject to penalty and interest
STATEMENT OF ADMINISTRATIVE AND RESEARCH AND DEVELOPMENT COLLECTIONS
Information on lines 1, 2, and 3 will be provided as directed by Public Utilities Commission Decision 04-08-010.
1. Collections for Public Utilities Commission Administrative Costs 2. Collections for Board of Equalization Administrative Costs 3. Collections for Research and Development Costs COMPUTATION OF SURCHARGE 4. Total therms sold or consumed 5. Total exempt therms sold or consumed 6. Therms subject to the surcharge (subtract line 5 from line 4) (from Schedule A, column A3) 7. Total surcharge due (from Schedule A, column D3) 8. Billing adjustments 9. Net surcharge due (subtract line 8 from line 7) 10. Penalty [multiply line 9 by 10% (0.10) if payment is made after due date shown above] 11. 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 PENALTY INTEREST
1. 2. 3.
4. 5. 6. 7. 8. 9. 10. 11. 12. $ $ $ $ $ $ ] .00 .00 .00 .00 .00 .00
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)
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.
BOE-501-NU (BACK) REV. 9 (7-07)
INSTRUCTIONS - NATURAL GAS SURCHARGE RETURN FOR PUBLIC UTILITY GAS CORPORATIONS
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 natural gas surcharge law, Article 10 (commencing with section 890) of chapter 4 of part 1 of division 1 of the Public Utilities Code, imposes a surcharge on all natural gas consumed in this state for the funding of public purpose programs. The
Board is responsible for the collection of the surcharge due from public utility gas corporations, as defined in subdivision (b) of
section 891, and from consumers who purchase natural gas from interstate pipelines, as defined in subdivision (c) of section
Each year, the Public Utilities Commission (PUC) establishes a surcharge rate for each class of customers for the service
territory of each public utility gas corporation. To determine the rates for each of the public utility gas corporations' territories,
refer to and complete BOE-507-A, Schedule A - Computation Schedule for Natural Gas Surcharge, prior to
completing the return.
STATEMENT OF ADMINISTRATIVE AND RESEARCH AND DEVELOPMENT COLLECTIONS
For periods beginning on and after January 1, 2005, a public utility gas corporation, as defined in subdivision (b) of section
891, is directed by PUC Decision 04-08-010, August 19, 2004, to identify to the Board surcharge amounts collected for PUC
and Board administrative costs and public interest research and development costs. Amounts to be reported on lines 1, 2, and
3 are derived by multiplying therms sold or consumed by the applicable surcharge cost component for administration or
research and development.
COMPUTATION OF SURCHARGE
Line 4. Line 5. Line 6. Line 7. Line 8. Enter the number of therms sold or consumed.
Enter the total number of exempt therms sold or consumed.
Therms subject to the surcharge. Subtract line 5 from line 4. This number should equal the total of "Territory Totals"
column A3 CARE (shaded) and column A3-Non-CARE (non-shaded) on form BOE-507-A.
Total surcharge due. Amount should equal column D3 from form BOE-507-A.
Billing adjustments. Enter adjustments to amount of surcharge previously reported. This includes adjustments for
new write-offs and billing corrections. However, either or both of these adjustments may be made to the therms on
line 6 if more consistent with the utility's computation methods.
Net surcharge due. Subtract line 8 from line 7.
Lines 10 If the surcharge will be paid after the due date shown on the front of this return, additional amounts are due for
and 11. penalty and interest charges. The penalty is 10 percent (0.10) of the total surcharge due on line 10. The interest rate
is noted on line 11 on the front of this form and applies for each month or portion of a month the surcharge is paid
after the due date.
Line 12. Total amount due and payable. Add lines 9, 10, and 11. This is the total you must remit to the state.
INSTRUCTIONS FOR COMPLETING FORM BOE-507-A, SCHEDULE A -
COMPUTATION SCHEDULE FOR NATURAL GAS SURCHARGE
Column(s) A1, A2. Enter the net taxable therms sold or consumed during the reporting quarter per customer class in the
service territory of each public utilities gas corporation - Alpine, PG&E, SoCalGas, SDG&E, Southwest
Gas, and West Coast Gas. Use column A1 to report net taxable therms consumed under the California
Alternate Rate for Energy (CARE) program rates (shaded columns). Use column A2 to report net taxable
therms consumed under the Non-CARE program rates (non-shaded columns).
Column(s) A3. Total the therms consumed or sold for each territory and enter the total under A3 for total therms
consumed under the CARE program (shaded) or the Non-CARE program (non-shaded). These two
figures should equal line 6, "Therms subject to the surcharge," of the Natural Gas Surcharge Return.
Column(s) C1, C2. Multiply column A1 by B1 and column A2 by B2 (use the corresponding rate for each customer class, for
CARE or Non-CARE programs).
Column(s) C3. Column(s) D1. Column(s) D2. Add the surcharge due for each of the territories under the CARE (shaded column) or Non-CARE
(non-shaded column) programs.
Calculate the total surcharge due by adding columns C1 and C2.
Totals - Add the total surcharge due by each customer class. Obtain totals for each California Public
Utility Gas Corporation - Alpine, PG&E, SoCalGas, SDG&E, Southwest Gas, and West Coast Gas - by
adding all items in column D1.
Add the total surcharge due from each territory (add column D2). This is the total surcharge due. Transfer
this total to line 7 of the Natural Gas Surcharge Return.
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.