DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 4. Determination of Surcharge 40051-40105›ARTICLE 1. Due and Payable Dates 40051-40053

§ 40052

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Amounts due under Section 40051 for which a billing for the electrical energy is issued by an electric utility to the consumer prior to the close of a calendar quarter are payable when due.

(Added by Stats. 1974, Ch. 991.)

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California Revenue and Taxation Code

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