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
§ 40053
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
Any amounts of the surcharge required to be paid or collected that are not billed in the ordinary course of the billings by an electric utility may be determined by the board against the utility or the consumer, or both, in accordance with the provisions of Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter.
(Added by Stats. 1974, Ch. 911.)
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