{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40019","citation":"Rev. & Tax. Code, § 40019","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 2. The Surcharge [40016. - 40036.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-2"},{"name":"ARTICLE 1. Imposition of Surcharge [40016. - 40025.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-2/article-1"}],"history":"Added by Stats. 1974, Ch. 991.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-surcharge-40019","source":"California Legislative Information bulk export (pubinfo)"}