Boe-501-Nc - Natural Gas Surcharge Return For Consumers - Interstate Pipeline Page 2
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2BOE-501-NC (BACK) REV. 9 (7-07)
INSTRUCTIONS - NATURAL GAS SURCHARGE RETURN FOR CONSUMERS -
INTERSTATE PIPELINE
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 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 surcharges collected by 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 891.
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 form BOE-507-A, Schedule A - Computation Schedule for Natural Gas Surcharge, prior to
completing the return.
Line 1. Enter the number of therms consumed.
Line 2. Enter the total number of exempt therms sold or consumed.
Line 3. Therms subject to the surcharge. Subtract line 2 from line 1. 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.
Line 4. Total surcharge due. Amount should equal column D3 on form BOE-507-A.
Line 5
If the surcharge will be paid after the due date shown on the front of this return, additional amounts are due for penalty
and 6.
and interest charges. The penalty is 10 percent (0.10) of the total surcharge due on line 5. The interest rate is noted on
line 6 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 7. Total amount due and payable. Add lines 4, 5, and 6. This is the total you must remit to the state.
INSTRUCTIONS FOR COMPLETING FORM BOE-507A, SCHEDULE A -
COMPUTATION SCHEDULE FOR NATURAL GAS SURCHARGE
Column(s) A1, A2. Enter the net taxable therms consumed during the reporting quarter per customer class in the service
territory of each public utility gas corporation - Alpine, PG&E, SoCalGas, Southwest Gas, SDG&E, 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 3, "Therms subject to the surcharge," on 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.
Add the surcharge due for each of the territories under the CARE (shaded column) or Non-CARE
(non-shaded column) programs.
Column(s) D1.
Calculate the total surcharge due by adding columns C1 and C2.
Column(s) D2.
Totals - Add the total surcharge due by each customer class. Obtain totals for each California Public Utility
Gas Corporation - Alpine, PG&E, SoCalGas, Southwest Gas, SDG&E and West Coast Gas - by adding all
items in column D1.
Column(s) D3.
Add the total surcharge due from each territory (add column D2). This is the total surcharge due. Transfer
this total to line 4 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.
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