{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40052","citation":"Rev. & Tax. Code, § 40052","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>Amounts due under Section <a href=\"/rtc/40051\">40051</a> 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/due-and-payable-dates-40052","source":"California Legislative Information bulk export (pubinfo)"}