{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40177.3","citation":"Rev. & Tax. Code, § 40177.3","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. 2014, Ch. 105, Sec. 24.   (AB 2009)   Effective January 1, 2015.","effective":"2015-01-01","html":"<p>Nothing in the article limits the board’s authority to examine the records, meters, and equipment of an electric utility under Section <a href=\"/rtc/40174\">40174</a>.</p>","text":"Nothing in the article limits the board’s authority to examine the records, meters, and equipment of an electric utility under Section 40174.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/regulations-records-and-reports-40177-3","source":"California Legislative Information bulk export (pubinfo)"}