Form CDTFA-501-NU "Natural Gas Surcharge Return for Public Utility Gas Corporations" - California

What Is Form CDTFA-501-NU?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on November 1, 2020;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-501-NU by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

ADVERTISEMENT
ADVERTISEMENT

Download Form CDTFA-501-NU "Natural Gas Surcharge Return for Public Utility Gas Corporations" - California

Download PDF

Fill PDF online

Rate (4.7 / 5) 67 votes
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
YOUR ACCOUNT NUMBER
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
EFFECTIVE DATE
PO BOX 942879
SACRAMENTO, CA 94279-6097
FILING PERIOD
DUE ON OR BEFORE
AMENDED RETURN
NATURAL GAS SURCHARGE RETURN FOR PUBLIC UTILITY GAS CORPORATIONS
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL INSTRUCTIONS - Complete CDTFA-507-A, Schedule A - Computation Schedule for Natural Gas Surcharge, prior
to completing the return.
The California Department of Tax and Fee Administration (CDTFA) 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 CDTFA the amount of surcharge applicable.
FILING REQUIREMENTS
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 CDTFA auditors. If you do not file a return on time, you will be subject to penalty and interest charges.
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
1.
2. Collections for California Department of Tax and Fee Administration administrative costs
2.
3. Collections for research and development costs
3.
COMPUTATION OF SURCHARGE
4. Total therms sold or consumed
4.
5. Total exempt therms sold or consumed
5.
6. Therms subject to the surcharge (subtract line 5 from line 4, equals Schedule A column A3)
6.
7. Total surcharge (from Schedule A, column D3)
7. $
Billing adjustments
8.
8. $
Net surcharge due (subtract line 8 from line 7)
9.
9. $
Excess surcharge collected
10.
10. $
Total surcharge due (add lines 9 and 10)
11.
11. $
12. PENALTY: (multiply line 11 by 10 percent [0.10] if you file your return or your
PENALTY
12. $
payment is made after the due date)
13. 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
INTEREST
13. $
rate is
. See our website for the
Interest
Calculator.
14. TOTAL AMOUNT DUE AND PAYABLE (add lines 11, 12, and 13)
14. $
EMAIL ADDRESS
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.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
Make a copy of this document for your records.
NU
CLEAR
PRINT
CDTFA-501-NU (S1F) REV. 14 (11-20)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
YOUR ACCOUNT NUMBER
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
EFFECTIVE DATE
PO BOX 942879
SACRAMENTO, CA 94279-6097
FILING PERIOD
DUE ON OR BEFORE
AMENDED RETURN
NATURAL GAS SURCHARGE RETURN FOR PUBLIC UTILITY GAS CORPORATIONS
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL INSTRUCTIONS - Complete CDTFA-507-A, Schedule A - Computation Schedule for Natural Gas Surcharge, prior
to completing the return.
The California Department of Tax and Fee Administration (CDTFA) 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 CDTFA the amount of surcharge applicable.
FILING REQUIREMENTS
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 CDTFA auditors. If you do not file a return on time, you will be subject to penalty and interest charges.
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
1.
2. Collections for California Department of Tax and Fee Administration administrative costs
2.
3. Collections for research and development costs
3.
COMPUTATION OF SURCHARGE
4. Total therms sold or consumed
4.
5. Total exempt therms sold or consumed
5.
6. Therms subject to the surcharge (subtract line 5 from line 4, equals Schedule A column A3)
6.
7. Total surcharge (from Schedule A, column D3)
7. $
Billing adjustments
8.
8. $
Net surcharge due (subtract line 8 from line 7)
9.
9. $
Excess surcharge collected
10.
10. $
Total surcharge due (add lines 9 and 10)
11.
11. $
12. PENALTY: (multiply line 11 by 10 percent [0.10] if you file your return or your
PENALTY
12. $
payment is made after the due date)
13. 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
INTEREST
13. $
rate is
. See our website for the
Interest
Calculator.
14. TOTAL AMOUNT DUE AND PAYABLE (add lines 11, 12, and 13)
14. $
EMAIL ADDRESS
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.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
Make a copy of this document for your records.
NU
CLEAR
PRINT
CDTFA-501-NU (S1F) REV. 14 (11-20)
INSTRUCTIONS - NATURAL GAS SURCHARGE RETURN FOR PUBLIC UTILITY GAS CORPORATIONS
Payments: To make your payment online, go to our website at
www.cdtfa.ca.gov
and select Make a Payment. You can also
pay by credit card on our website or by calling 1-855-292-8931. If paying by check or money order, be sure to include your
account number. Make your check or money order payable to the California Department of Tax and Fee Administration.
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 CDTFA 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 891.
Each year, the Public Utilities Commission (PUC) establishes a surcharge rate for each class of customer 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 CDTFA-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 CDTFA surcharge amounts collected for PUC and CDTFA
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.
PREPARATION OF RETURN
Line 4.
Enter the number of therms sold or consumed.
Line 5.
Enter the total number of exempt therms sold or consumed.
Line 6.
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 (nonshaded) on CDTFA-507-A, Schedule A.
Line 7.
Total surcharge. Amount should equal column D3 on CDTFA-507-A, Schedule A.
Line 8.
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.
Line 9.
Net surcharge due. Subtract line 8 from line 7.
Line 10.
If you have collected more than the amount due calculated on your return, enter the difference on this line.
Line 11.
Add lines 9 and 10 and enter on this line.
Lines 12
If your return is filed or your surcharge is paid after the due date, additional amounts are due for penalty and interest.
and 13.
The interest rate applies for each month or portion of a month the surcharge is paid after the due date. You may use the
Interest Calculator on our website at
www.cdtfa.ca.gov
for calculating the interest due.
Line 14.
Total amount due and payable. Add lines 11, 12, and 13. This is the total you must remit to the state.
CDTFA-501-NU (S1B) REV. 14 (11-20)
INSTRUCTIONS FOR COMPLETING CDTFA-507-A,
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 Natural Gas, Pacific Gas & Electric, San Diego Gas & Electric
Co., Southern California Gas Co., Southwest Gas Corporation, and West Coast Gas Company. 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
(nonshaded columns).
Column(s) A3.
Total the therms consumed for each territory and enter the total under A3 for total therms consumed under
the CARE program (shaded) or the Non-CARE program (nonshaded). These two figures should equal line 3,
“Therms subject to the surcharge,” on this 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 (nonshaded
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 Natural Gas, Pacific Gas & Electric, San Diego Gas & Electric Co., Southern California Gas
Co., Southwest Gas Corporation, and West Coast Gas Company - 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 7 on this return.
For more information, visit our website at www.cdtfa.ca.gov. You may also call our Customer Service Center at
1-800-400-7115 (CRS:711); from the main menu, select the option Special Taxes and Fees. Customer service representatives
are available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
CDTFA-501-NU (S2) REV. 14 (11-20)
Page of 3