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

§ 40173

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Every electric utility shall keep and maintain such records of meter readings and other records as may be necessary for the accurate determination of the kilowatt-hours of electrical energy generated, purchased, consumed or sold by it in this state.

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

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California Revenue and Taxation Code

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