Talon Stormwarden
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Resist Energy wrote:
The subject gains resist energy 10 against the energy type chosen, meaning that each time the creature is subjected to such damage (whether from a natural or magical source), that damage is reduced by 10 points before being applied to the creature's hit points.
Energy Resistance wrote:
A creature with resistance to energy has the ability (usually extraordinary) to ignore some damage of a certain type per attack
StabbittyDoom
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+1 for each ray. Each ray has its own attack roll, so they each get their own damage roll, which makes them separate damage instances that apply defense separately. It's no different from a typical full attack versus DR, save that you get multiple attacks with a standard action instead of a full-round.
There is a spell that makes an exception to that rule, Meteor Swarm, but scorching ray has no such exception.