{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40021","citation":"Rev. & Tax. Code, § 40021","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>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-surcharge-40021","source":"California Legislative Information bulk export (pubinfo)"}