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 September 1, 2017;
  • 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;

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.

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

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CDTFA-501-NU (FRONT) REV. 13 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
NATURAL GAS SURCHARGE RETURN
FOR PUBLIC UTILITY GAS CORPORATIONS
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO, CA 94279-6097
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) (from Schedule A, column A3)
6.
7. Total surcharge due (from Schedule A, column D3)
7. $
.00
8. Billing adjustments
8. $
.00
9. Net surcharge due (subtract line 8 from line 7)
9. $
.00
10. Penalty
10.
$
.00
[multiply line 9 by 10% (0.10) if payment is made after due date shown above]
PENALTY
11.
INTEREST:
One month's interest is due on the surcharge for each month or fraction of a month
11.
.00
$
INTEREST
that payment is delayed after the due date. The adjusted monthly interest rate is
Interest Rate Calculator
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)
12.
.00
$
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 check or money order payable to California Department of
Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-NU (FRONT) REV. 13 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
NATURAL GAS SURCHARGE RETURN
FOR PUBLIC UTILITY GAS CORPORATIONS
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO, CA 94279-6097
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) (from Schedule A, column A3)
6.
7. Total surcharge due (from Schedule A, column D3)
7. $
.00
8. Billing adjustments
8. $
.00
9. Net surcharge due (subtract line 8 from line 7)
9. $
.00
10. Penalty
10.
$
.00
[multiply line 9 by 10% (0.10) if payment is made after due date shown above]
PENALTY
11.
INTEREST:
One month's interest is due on the surcharge for each month or fraction of a month
11.
.00
$
INTEREST
that payment is delayed after the due date. The adjusted monthly interest rate is
Interest Rate Calculator
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)
12.
.00
$
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 check or money order payable to California Department of
Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-NU (BACK) REV. 13 (9-17)
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.
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 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 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.
COMPUTATION OF SURCHARGE
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 (non-shaded) on form CDTFA-507-A.
Line 7.
Total surcharge due. Amount should equal column D3 from form CDTFA-507-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.
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 CDTFA-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.
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, SDG&E, Southwest Gas, 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 7 of the Natural Gas Surcharge Return.
If you need additional information, please contact the California Department of Tax and Fee Administration, Return Processing Branch,
P.O. Box 942879, Sacramento, CA 94279-0088. You may also visit the CDTFA website at
www.cdtfa.ca.gov
or call the Customer Service
Center at 1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees.
CDTFA-507-A (FRONT) REV. 15 (1-18)
STATE OF CALIFORNIA
SCHEDULE A - COMPUTATION SCHEDULE
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
FOR NATURAL GAS SURCHARGE
READ INSTRUCTIONS BEFORE
PREPARING THIS SCHEDULE
Reporting Period
Account No.
NATURAL GAS SURCHARGE SCHEDULE
EFFECTIVE JANUARY 1, 2018
C1
C2
D1
A2
B1
B2
A1
ALPINE NATURAL
SURCHARGE DUE
SURCHARGE DUE
NET TAXABLE
RATE BY CUSTOMER
RATE BY
TOTAL
NET TAXABLE
CARE*
NON-CARE
THERMS
CLASS
CUSTOMER CLASS
SURCHARGE DUE
GAS
THERMS
CARE*
Multiply column A1 by B1
Multiply column A2 by B2
Add columns C1 and C2
NON-CARE
NON-CARE
CARE*
Residential
0.05100
0.09020
N/A
0.09020
Commercial/Retail
************
************
D2
TOTALS
************
************
(total each column)
C2
D1
A1
A2
B1
B2
C1
SURCHARGE DUE
PACIFIC GAS &
NET TAXABLE
NET TAXABLE
RATE BY CUSTOMER
RATE BY
TOTAL
SURCHARGE DUE
THERMS
THERMS
CLASS
CUSTOMER CLASS
NON-CARE
SURCHARGE DUE
CARE*
ELECTRIC
Multiply column A2 by B2
Add columns C1 and C2
CARE*
NON-CARE
CARE*
NON-CARE
Multiply column A1 by B1
0.06321
0.08849
Residential
Small Commercial
0.01704
0.04232
0.06576
0.09104
Large Commercial
Industrial
N/A
0.04228
************
************
(G-NT-Distribution)
Industrial
N/A
0.03359
************
************
(G-NT-Transmission)
Industrial
N/A
0.03359
************
************
(G-NT-Backbone)
Liquid Natural Gas
N/A
0.02770
************
************
0.02770
Natural Gas Vehicle
N/A
************
************
D2
TOTALS
************
************
(total each column)
B1
B2
C1
C2
A1
A2
D1
RATE BY CUSTOMER
RATE BY
SAN DIEGO GAS &
NET TAXABLE
NET TAXABLE
SURCHARGE DUE
SURCHARGE DUE
TOTAL
CLASS
CUSTOMER CLASS
CARE*
NON-CARE
SURCHARGE DUE
THERMS
THERMS
ELECTRIC CO.
CARE*
NON-CARE
Multiply column A1 by B1
Multiply column A2 by B2
CARE*
NON-CARE
Add columns C1 and C2
CORE Residential
0.05951
0.06758
CORE
0.05149
0.05956
Commercial/Industrial
CORE Natural Gas
************
N/A
0.01260
************
Vehicle
NONCORE
N/A
************
0.05123
************
Commercial/Industrial
D2
TOTALS
************
************
(total each column)
A1
A2
B1
B2
C1
C2
D1
SOUTHERN
NET TAXABLE
NET TAXABLE
RATE BY CUSTOMER
RATE BY
SURCHARGE DUE
SURCHARGE DUE
TOTAL
CALIFORNIA GAS
THERMS
THERMS
CLASS
CUSTOMER CLASS
CARE*
NON-CARE
SURCHARGE DUE
CO.
CARE*
NON-CARE
CARE*
NON-CARE
Multiply column A1 by B1
Multiply column A2 by B2
Add columns C1 and C2
0.06977
0.09402
CORE Residential
CORE
0.03990
0.06416
Commercial/Industrial
CORE
0.07254
0.09680
Gas Air Conditioning
************
CORE Gas Engine
************
N/A
0.06150
CORE Natural Gas
N/A
0.02425
************
************
Vehicle
NONCORE
N/A
0.02834
************
************
Commercial/Industrial
D2
TOTALS
************
************
(total each column)
A3
A3
C3
C3
Add columns D2
TERRITORY TOTALS
************
************
(subtotal to S2B)
(see reverse)
CDTFA-507-A (BACK) REV. 15 (1-18)
SCHEDULE A - COMPUTATION SCHEDULE
FOR NATURAL GAS SURCHARGE
READ INSTRUCTIONS BEFORE
PREPARING THIS SCHEDULE
Reporting Period
Account No.
NATURAL GAS SURCHARGE SCHEDULE
EFFECTIVE JANUARY 1, 2018
C1
C2
A2
B1
B2
D1
A1
SURCHARGE DUE
SURCHARGE DUE
SOUTHWEST GAS
NET TAXABLE
RATE BY CUSTOMER
RATE BY
TOTAL
NET TAXABLE
CARE*
NON-CARE
SURCHARGE DUE
THERMS
CLASS
CUSTOMER CLASS
THERMS
CORPORATION
Multiply column A1 by B1
Multiply column A2 by B2
NON-CARE
CARE*
NON-CARE
Add columns C1 and C2
CARE*
NORTHERN CA/
SOUTH LAKE TAHOE
Territory
CORE Residential
0.01587
0.02841
CORE
0.01587
0.02841
Commercial/Industrial
CORE Gas Engine
N/A
0.02841
************
************
CORE Natural Gas
N/A
0.02841
************
************
Vehicle
NONCORE
N/A
0.02841
************
************
Commercial/Industrial
SOUTHERN CA
Territory
CORE Residential
0.11505
0.01587
CORE
0.11505
0.01587
Commercial/Industrial
0.11505
CORE Gas Engine
N/A
************
************
CORE Natural Gas
N/A
0.11505
************
************
Vehicle
NONCORE
N/A
0.11505
************
************
Commercial/Industrial
D2
TOTALS
************
************
(total each column)
A1
A2
B1
B2
C1
C2
D1
WEST COAST GAS
NET TAXABLE
NET TAXABLE
RATE BY CUSTOMER
RATE BY
SURCHARGE DUE
SURCHARGE DUE
TOTAL
THERMS
THERMS
CLASS
CUSTOMER CLASS
CARE*
NON-CARE
SURCHARGE DUE
COMPANY
CARE*
NON-CARE
CARE*
NON-CARE
Multiply column A1 by B1
Multiply column A2 by B2
Add columns C1 and C2
Non-exempt
0.00221
0.00976
customers
D2
TOTALS
************
************
(total each column)
Add columns D2
A3
A3
C3
C3
TERRITORY TOTALS
************
************
(for S2B)
Add columns D2
A3
A3
C3
C3
TERRITORY TOTALS
************
************
(from S2F)
D3
A3
A3
C3
C3
TERRITORY TOTALS
Add columns D2
************
************
(S2F and S2B)
*Low income customers who qualify for California Alternate Rate for Energy (CARE) receive a 20 percent discount on rate and pay other public purpose program costs except CARE.
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