DIVISION 2. OTHER TAXES 6001-60709›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 7. Administration 40171-40216›ARTICLE 1. Regulations, Records and Reports 40171-40177.4

§ 40177.3

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Nothing in the article limits the board’s authority to examine the records, meters, and equipment of an electric utility under Section 40174.

(Added by Stats. 2014, Ch. 105, Sec. 24. (AB 2009) Effective January 1, 2015.)

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California Revenue and Taxation Code

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