Chapter 1 General Provisions and Definitions
Chapter 2 The Surcharge
Chapter 3 Special Provisions and Exemptions
Chapter 4 Determination of Surcharge
Chapter 5 Overpayments and Refunds
Chapter 6 Collection of Surcharge
Chapter 7 Administration

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 19 - ENERGY RESOURCES SURCHARGE LAW

  • Alcoholic beverage: includes any liquid or solid material intended to be ingested by a person which contains ethanol, also known as ethyl alcohol, drinking alcohol, or alcohol, including, but not limited to, alcoholic beverages as defined in §. See California Vehicle Code 109
  • All-terrain vehicle: means a motor vehicle subject to subdivision (a) of Section 38010 that is all of the following:

    California Vehicle Code 111

  • all-terrain vehicle safety training organization: is a ny organization which is approved to offer a program of instruction in all-terrain vehicle safety, including all-terrain vehicle safety instruction training, by the Off-Highway Vehicle Safety Education Committee and which has been issued a license by the department pursuant to Section 11105. See California Vehicle Code 111.5
  • Alley: is a ny highway having a roadway not exceeding 25 feet in width which is primarily used for access to the rear or side entrances of abutting property. See California Vehicle Code 110
  • automobile dismantler: is a ny person not otherwise expressly excluded by Section 221 who:

    California Vehicle Code 220

  • auxiliary dolly: is a vehicle, not designed for carrying persons or property on its own structure, which is so constructed and used in conjunction with a semitrailer as to support a portion of the weight of the semitrailer and any load thereon, but not permanently attached to the semitrailer, although a part of the weight of such dolly may rest on another vehicle. See California Vehicle Code 225
  • Awarding body: means a department, board, agency, authority, or officer, agent, or other authorized representative of the public entity awarding a contract for goods or services. See California Public Contract Code 2202
  • axle: is a structure or portion of a structure consisting of one or more shafts, spindles, or bearings in the same vertical transverse plane by means of which, in conjunction with wheels mounted on said shafts, spindles, or bearings, a portion of the weight of a vehicle and its load, if any, is continuously transmitted to the roadway when the vehicle is in motion. See California Vehicle Code 230
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • book: signifies the recordation of an arrest in official police records, and the taking by the police of fingerprints and photographs of the person arrested, or any of these acts following an arrest. See California Penal Code 7
  • bus: is a ny vehicle, including a trailer bus, designed, used, or maintained for carrying more than 15 persons including the driver. See California Vehicle Code 233
  • business: includes a proprietorship, partnership, corporation, and any other form of commercial enterprise. See California Vehicle Code 234
  • camp trailer: is a vehicle designed to be used on a highway, capable of human habitation for camping or recreational purposes, that does not exceed 16 feet in overall length from the foremost point of the trailer hitch to the rear extremity of the trailer body and does not exceed 96 inches in width and includes any tent trailer. See California Vehicle Code 242
  • camper: is a structure designed to be mounted upon a motor vehicle and to provide facilities for human habitation or camping purposes. See California Vehicle Code 243
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • City: includes every city and city and county within this State. See California Vehicle Code 255
  • COIN ordinance: means an ordinance adopted by a city, county, city and county, or special district that requires any of the following as a part of any collective bargaining process undertaken pursuant to the Meyers-Milias-Brown Act (Chapter 10 (commencing with Section 3500) of Division 4 of Title 1 of . See California Public Contract Code 22176
  • commercial vehicle: is a motor vehicle of a type required to be registered under this code used or maintained for the transportation of persons for hire, compensation, or profit or designed, used, or maintained primarily for the transportation of property. See California Vehicle Code 260
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • county: includes "city and county". See California Penal Code 7
  • County: includes city and county. See California Revenue and Taxation Code 15
  • County: includes "city and county. See California Welfare and Institutions Code 14
  • County: includes every county and city and county within this State. See California Vehicle Code 270
  • custody: means the legal right to custody of the child unless that right is held jointly by two or more persons, in which case "custody" means the physical custody of the child by one of the persons sharing the right to custody. See California Welfare and Institutions Code 17.1
  • Dealer: is a person not otherwise expressly excluded by Section 286 who:

    California Vehicle Code 285

  • Department: means the Department of Transportation. See California Public Contract Code 2051
  • Department: means the Department of Motor Vehicles except, when used in Chapter 2 (commencing with Section 2100) of Division 2 and in Divisions 11 (commencing with Section 21000), 12 (commencing with Section 24000), 13 (commencing with Section 29000), 14 (commencing with Section 31600), 14. See California Vehicle Code 290
  • drawbar: is a rigid structure forming a connection between a trailer and a towing vehicle, securely attached to both vehicles by nonrigid means and carrying no part of the load of either vehicle. See California Vehicle Code 300
  • driver: is a person who drives or is in actual physical control of a vehicle. See California Vehicle Code 305
  • electric bicycle: is a bicycle equipped with fully operable pedals and an electric motor of less than 750 watts. See California Vehicle Code 312.5
  • executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to §. See California Revenue and Taxation Code 20.5
  • Financial institution: means the term as used in Section 14 of the Iran Sanctions Act of 1996 (Public Law 104-172. See California Public Contract Code 2202
  • for hire: means that the entity providing transportation services is compensated for the transportation under contract or agreement. See California Vehicle Code 462
  • General public paratransit vehicle: means any motor vehicle designed for carrying no more than 24 persons and the driver, that provides local transportation to the general public, including transportation of pupils at or below the 12th-grade level to or from a public or private school or school activity, under the exclusive jurisdiction of a publicly owned and operated transit system through one of the following modes: dial-a-ride, subscription service, or route-deviated bus service. See California Vehicle Code 336
  • Grand jury investigation: means any grand jury investigation which has commenced or is about to commence. See California Penal Code 1334.1
  • Highway: is a way or place of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. See California Vehicle Code 360
  • instruction: includes classroom driver education, in-vehicle driver training, and correspondence study. See California Vehicle Code 310.6
  • Iran: includes the Government of Iran and any agency or instrumentality of Iran. See California Public Contract Code 2202
  • knowingly: import s only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See California Penal Code 7
  • Lessor: includes "bailor" and "lease" includes "bailment. See California Vehicle Code 372
  • license: shall include a permit or a certificate issued by a state agency. See California Penal Code 23
  • Local agency: means a county or city, whether general law or chartered, city and county, school district, or other district. See California Public Contract Code 2051
  • Local authorities: means the legislative body of every county or municipality having authority to adopt local police regulations. See California Vehicle Code 385
  • magistrate: signifies any one of the officers mentioned in Section 808. See California Penal Code 7
  • Mobilehome: is a structure as defined in §. See California Vehicle Code 396
  • moped: is a two-wheeled or three-wheeled device having fully operative pedals for propulsion by human power, or having no pedals if powered solely by electrical energy, and an automatic transmission and a motor that produces less than 4 gross brake horsepower and is capable of propelling the device at a maximum speed of not more than 30 miles per hour on level ground. See California Vehicle Code 406
  • motor vehicle: includes a recreational vehicle as that term is defined in subdivision (a) of §. See California Vehicle Code 415
  • motor-driven cycle: is a ny motorcycle with a motor that displaces less than 150 cubic centimeters. See California Vehicle Code 405
  • motorcycle: is a motor vehicle having a seat or saddle for the use of the rider, designed to travel on not more than three wheels in contact with the ground. See California Vehicle Code 400
  • motorized quadricycle: is a four-wheeled device, and a "motorized tricycle" is a three-wheeled device, designed to carry not more than two persons, including the driver, and having either an electric motor or a motor with an automatic transmission developing less than two gross brake horsepower and capable of propelling the device at a maximum speed of not more than 30 miles per hour on level ground. See California Vehicle Code 407
  • motorized scooter: is a ny two-wheeled device that has handlebars, has either a floorboard that is designed to be stood upon when riding or a seat and footrests in place of the floorboard, and is powered by an electric motor. See California Vehicle Code 407.5
  • motortruck: is a motor vehicle designed, used, or maintained primarily for the transportation of property. See California Vehicle Code 410
  • New motor vehicle dealer: is a dealer, as defined in Section 285, who, in addition to the requirements of that section, either acquires for resale new and unregistered motor vehicles from manufacturers or distributors of those motor vehicles or acquires for resale new off-highway motorcycles, or all-terrain vehicles from manufacturers or distributors of the vehicles. See California Vehicle Code 426
  • new vehicle: is a vehicle constructed entirely from new parts that has never been the subject of a retail sale, or registered with the department, or registered with the appropriate agency or authority of any other state, District of Columbia, territory or possession of the United States, or foreign state, province, or country. See California Vehicle Code 430
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • nonrepairable vehicle: is a vehicle of a type otherwise subject to registration that meets the criteria specified in subdivision (a), (b), or (c). See California Vehicle Code 431
  • nonrepairable vehicle certificate: is a vehicle ownership document issued to the owner of a nonrepairable vehicle. See California Vehicle Code 432
  • owner: is a person having all the incidents of ownership, including the legal title of a vehicle whether or not such person lends, rents, or creates a security interest in the vehicle. See California Vehicle Code 460
  • Participating state or local agency: means any state or local agency that elects to participate in the certification process pursuant to this chapter. See California Public Contract Code 2051
  • partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Revenue and Taxation Code 28.5
  • passenger vehicle: is a ny motor vehicle, other than a motortruck, truck tractor, or a bus, as defined in Section 233, and used or maintained for the transportation of persons. See California Vehicle Code 465
  • peace officer: signify any one of the officers mentioned in Chapter 4. See California Penal Code 7
  • Pedestrian: includes a person who is operating a self-propelled wheelchair, motorized tricycle, or motorized quadricycle and, by reason of physical disability, is otherwise unable to move about as a pedestrian, as specified in subdivision (a). See California Vehicle Code 467
  • Pedicab: means any of the following:

    California Vehicle Code 467.5

  • Per diem: means a sum of money the purpose of which is to provide for personal expenses, including, but not limited to, food and lodging. See California Penal Code 1334.1
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Person: includes a natural person, firm, copartnership, association, limited liability company, or corporation. See California Vehicle Code 470
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Person: means any of the following:

    California Public Contract Code 2202

  • personal property: include money, goods, chattels, things in action, and evidences of debt. See California Penal Code 7
  • pickup truck: is a motor truck with a manufacturer's gross vehicle weight rating of less than 11,500 pounds, an unladen weight of less than 8,001 pounds, and which is equipped with an open box-type bed not exceeding 9 feet in length. See California Vehicle Code 471
  • Prime contractor: shall mean the contractor who contracts directly with the awarding authority. See California Public Contract Code 4113
  • property: includes both real and personal property. See California Penal Code 7
  • Public entity: as used in this part , means the state, county, city, city and county, district, public authority, public agency, municipal corporation, or any other political subdivision or public corporation in the state. See California Public Contract Code 1100
  • Recreational off-highway vehicle: means a motor vehicle meeting all of the following criteria:

    California Vehicle Code 500

  • renter: is a person who is engaged in the business of renting, leasing or bailing vehicles for a term not exceeding four months and for a fixed rate or price. See California Vehicle Code 508
  • Resident: means any person who manifests an intent to live or be located in this state on more than a temporary or transient basis. See California Vehicle Code 516
  • retail sale: is a sale of goods to a person for the purpose of consumption and use, and not for resale to others, including, but not limited to, an arrangement where a motor vehicle is consigned to a dealer for sale. See California Vehicle Code 520
  • Road: means any existing vehicle route established before January 1, 1979, with significant evidence of prior regular travel by vehicles subject to registration pursuant to Article 1 (commencing with Section 4000) of Chapter 1 of Division 3. See California Vehicle Code 527
  • Salvage pool: means a person engaged exclusively in the business of disposing of total loss salvage vehicles, nonrepairable vehicles, or recovered stolen vehicles sent to it by, or on behalf of, insurance companies, authorized adjusters, leasing companies, self-insured persons, or financial institutions. See California Vehicle Code 543
  • school pupil activity bus: is a ny motor vehicle, other than a schoolbus, operated by a common carrier, or by and under the exclusive jurisdiction of a publicly owned or operated transit system, or by a passenger charter-party carrier, used under a contractual agreement between a school and carrier to transport school pupils at or below the 12th-grade level to or from a public or private school activity, or used to transport pupils to or from residential schools, when the pupils are received and discharged at off-highway locations where a parent or adult designated by the parent is present to accept the pupil or place the pupil on the bus. See California Vehicle Code 546
  • schoolbus: is a motor vehicle designed, used, or maintained for the transportation of any school pupil at or below the 12th grade level to or from a public or private school or to or from public or private school activities, except the following:

    California Vehicle Code 545

  • seal: includes an impression of such seal upon the paper alone, or upon any substance attached to the paper capable of receiving a visible impression. See California Penal Code 7
  • snowmobile: is a motor vehicle designed to travel over ice or snow in whole or in part on skis, belts, or cleats, which is commonly referred to as an Over Snow Vehicle (OSV). See California Vehicle Code 557
  • spouse: includes "registered domestic partner" as required by §. See California Penal Code 7
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
  • State: means any State or Territory of the United States and the District of Columbia. See California Penal Code 1334.1
  • state agency: shall include any state board, commission, bureau, or division created pursuant to the provisions of the Business and Professions Code, the Education Code, or the Chiropractic Initiative Act to license and regulate individuals who engage in certain businesses and professions. See California Penal Code 23
  • Street: is a way or place of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. See California Vehicle Code 590
  • subcontractor: shall mean a contractor, within the meaning of the provisions of Chapter 9 (commencing with Section 7000) of Division 3 of . See California Public Contract Code 4113
  • Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004
  • tow dolly: is a vehicle towed by a motor vehicle and designed and used exclusively to transport another motor vehicle and upon which the front or rear wheels of the towed motor vehicle are mounted, while the other wheels of the towed motor vehicle remain in contact with the ground. See California Vehicle Code 617
  • traffic: includes pedestrians, ridden animals, vehicles, street cars, and other conveyances, either singly or together, while using any highway for purposes of travel. See California Vehicle Code 620
  • trailer: includes a semitrailer when used in conjunction with an auxiliary dolly, if the auxiliary dolly is of a type constructed to replace the function of the drawbar and the front axle or axles of a trailer. See California Vehicle Code 630
  • trailer coach: is a vehicle, other than a motor vehicle, designed for human habitation or human occupancy for industrial, professional, or commercial purposes, for carrying property on its own structure, and for being drawn by a motor vehicle. See California Vehicle Code 635
  • truck tractor: is a motor vehicle designed and used primarily for drawing other vehicles and not so constructed as to carry a load, other than a part of the weight of the vehicle and the load so drawn. See California Vehicle Code 655
  • used vehicle: is a vehicle that has been sold, or has been registered with the department, or has been sold and operated upon the highways, or has been registered with the appropriate agency of authority, of any other state, District of Columbia, territory or possession of the United States or foreign state, province or country, or unregistered vehicles regularly used or operated as demonstrators in the sales work of a dealer or unregistered vehicles regularly used or operated by a manufacturer in the sales or distribution work of such manufacturer. See California Vehicle Code 665
  • Utility-terrain vehicle: means a motor vehicle subject to subdivision (a) of Section 38010 that is all of the following:

    California Vehicle Code 531

  • vanpool vehicle: is a ny motor vehicle, other than a motortruck or truck tractor, designed for carrying more than 10 but not more than 15 persons including the driver, which is maintained and used primarily for the nonprofit work-related transportation of adults for the purposes of ridesharing. See California Vehicle Code 668
  • vehicle: is a device by which any person or property may be propelled, moved, or drawn upon a highway, excepting a device moved exclusively by human power or used exclusively upon stationary rails or tracks. See California Vehicle Code 670
  • will: includes codicil. See California Penal Code 7
  • willfully: when applied to the intent with which an act is done or omitted, implies simply a purpose or willingness to commit the act, or make the omission referred to. See California Penal Code 7
  • Witness: includes any person whose testimony is desired in any proceeding or investigation by a grand jury or in any criminal action, prosecution, or proceeding. See California Penal Code 1334.1
  • writ: signifies an order or precept in writing, issued in the name of the people, or of a court or judicial officer, and the word "process" a writ or summons issued in the course of judicial proceedings. See California Penal Code 7
  • youth bus: is a ny bus, other than a schoolbus, designed for and when actually carrying not more than 16 persons and the driver, used to transport children at or below the 12th-grade level directly from a public or private school to an organized nonschool-related youth activity within 25 miles of the school or directly from a location which provides the organized nonschool-related youth activity to a public or private school within 25 miles of that location. See California Vehicle Code 680