Earlier editions: 2020-112018-112026-09
DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 2. The Surcharge 40016-40036›ARTICLE 1. Imposition of Surcharge 40016-40025
§ 40021
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
The surcharge required to be collected by the electric utility, and any amount unreturned to the consumer which is not a surcharge but was collected from the consumer as representing a surcharge, constitutes debts owed by the electric utility to this state.
(Added by Stats. 1974, Ch. 991.)
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