Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( 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 4. Determination of Surcharge [40051 - 40105]

  ( Chapter 4 added by Stats. 1974, Ch. 991. )

ARTICLE 1. Due and Payable Dates [40051 - 40053]
  ( Article 1 added by Stats. 1974, Ch. 991. )

40051.
  

The surcharges imposed by this part and the amounts thereof required to be collected by electric utilities are due quarterly on or before the last day of the month next succeeding each calendar quarter.

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

40052.
  

Amounts due under Section 40051 for which a billing for the electrical energy is issued by an electric utility to the consumer prior to the close of a calendar quarter are payable when due.

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

40053.
  

Any amounts of the surcharge required to be paid or collected that are not billed in the ordinary course of the billings by an electric utility may be determined by the board against the utility or the consumer, or both, in accordance with the provisions of Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter.

(Added by Stats. 1974, Ch. 911.)

RTCRevenue and Taxation Code - RTC1