DIVISION 2. OTHER TAXES 6001-60709›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 4. Determination of Surcharge 40051-40105›ARTICLE 1. Due and Payable Dates 40051-40053
§ 40051
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
The surcharges imposed by this part and the amounts thereof required to be collected by electric utilities are due quarterly on or before the last day of the month next succeeding each calendar quarter.
(Added by Stats. 1974, Ch. 991.)
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