{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40172","citation":"Rev. & Tax. Code, § 40172","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 7. Administration [40171. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-7"},{"name":"ARTICLE 1. Regulations, Records and Reports [40171. - 40177.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-7/article-1"}],"history":"Added by Stats. 1974, Ch. 991.","effective":null,"html":"<p>Every electric utility engaged in generating, purchasing, transmitting, distributing, consuming or selling electrical energy in this state shall keep such records pertaining thereto in such form as the board may prescribe by rule or regulation.</p>","text":"Every electric utility engaged in generating, purchasing, transmitting, distributing, consuming or selling electrical energy in this state shall keep such records pertaining thereto in such form as the board may prescribe by rule or regulation.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/regulations-records-and-reports-40172","source":"California Legislative Information bulk export (pubinfo)"}