Revenue and Taxation Code › DIVISION 2. OTHER TAXES › PART 19. ENERGY RESOURCES SURCHARGE LAW › CHAPTER 1. General Provisions and DefinitionsRevenue and Taxation Code § 40003‹ § 40002§ 40004 ›Copy linkOpen in browserleginfo ↗40003.“Surcharge” means a tax levied by this state.(Added by Stats. 1974, Ch. 991.)