Form Boe-501-Eu - Electrical Energy Surcharge Return Form Page 2
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2BOE-501-EU (BACK) REV. 6 (7-07)
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 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 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. The surcharge rate for all billings for periods starting on or after September 1, 1981,
is $0.0002 per kilowatt-hour (KWH). Enter all amounts subject to the surcharge beginning at line 10 on the return.
AVAILABLE ENERGY
Enter the number of kilowatt-hours of electrical energy generated by you, the reporting utility.
Line 1.
Enter the number of kilowatt-hours of generated electrical energy sold to the Power Exchange (PX).
Line 2.
Enter the number of kilowatt-hours of electrical energy purchased.
Line 4.
DEDUCTIONS
Enter the number of kilowatt-hours of electrical energy sold to consumers who are not subject to the electrical energy
Line 6.
surcharge. (See Pamphlet No. 11, Regulations 2315 and 2316 for specific exemptions.)
Line 7.
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
Line 8.
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.
COMPUTATION OF SURCHARGE
Line 10. Kilowatt hours subject to the surcharge. Subtract line 5 from line 9.
Line 11. Current rate of surcharge.
Line 12. Total surcharge due. Multiply line 10 by the rate on line 11.
Line 13. 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.
Line 14. Net surcharge due. Subtract line 12 from line 13.
If your fee is being paid after the due date shown on the front of this return, additional amounts are due for penalty
Lines 15.
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 Board.
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.
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