DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 7. Administration 40171-40216›ARTICLE 1. Regulations, Records and Reports 40171-40177.4

§ 40172

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

Every electric utility engaged in generating, purchasing, transmitting, distributing, consuming or selling electrical energy in this state shall keep such records pertaining thereto in such form as the board may prescribe by rule or regulation.

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

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California Revenue and Taxation Code

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