{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40053","citation":"Rev. & Tax. Code, § 40053","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. 911.","effective":null,"html":"<p>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 <a href=\"/rtc/40071\">40071</a>) or 4 (commencing with Section <a href=\"/rtc/40081\">40081</a>) of this chapter.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/due-and-payable-dates-40053","source":"California Legislative Information bulk export (pubinfo)"}