Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216]
( Part 19 added by Stats. 1974, Ch. 991. ) CHAPTER 2. The Surcharge [40016 - 40036]
( Chapter 2 added by Stats. 1974, Ch. 991. ) ARTICLE 1. Imposition of Surcharge [40016 - 40025]
( Article 1 added by Stats. 1974, Ch. 991. ) 40019.
Every electric utility making sales of electrical energy to consumers in this state shall collect the surcharge from each consumer, other than a consumer that is an electric utility, at the time it collects its billings from the consumer for the electrical energy sold; provided, the duty to collect the surcharge from a consumer shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this part.
(Added by Stats. 1974, Ch. 991.)