{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40051","citation":"Rev. & Tax. Code, § 40051","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 4. Determination of Surcharge [40051. - 40105.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-4"},{"name":"ARTICLE 1. Due and Payable Dates [40051. - 40053.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-4/article-1"}],"history":"Added by Stats. 1974, Ch. 991.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/due-and-payable-dates-40051","source":"California Legislative Information bulk export (pubinfo)"}