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. ) 40022.
Any amounts collected by an electric utility from a consumer on account of the purchase of electrical energy the consumption of which is subject to the surcharge shall be applied proportionately between the liability of the consumer on account of the purchase of the electrical energy and the liability of the consumer for the surcharge.
(Added by Stats. 1974, Ch. 991.)