BlackletterCalifornia law

Revenue and Taxation Code § 40019

ARTICLE 1. Imposition of Surcharge

Current as of September 28, 2026Rev. & Tax. Code, § 40019Official source ↗Ask about this

Added by Stats. 1974, Ch. 991.

Every electric utility making sales of electrical energy to consumers in this state shall collect the surcharge from each consumer, other than a consumer that is an electric utility, at the time it collects its billings from the consumer for the electrical energy sold; provided, the duty to collect the surcharge from a consumer shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this part.