California Revenue and Taxation Code Section 40021

CA Rev & Tax Code § 40021 (2017)  

The surcharge required to be collected by the electric utility, and any amount unreturned to the consumer which is not a surcharge but was collected from the consumer as representing a surcharge, constitutes debts owed by the electric utility to this state.

(Added by Stats. 1974, Ch. 991.)

Last modified: October 25, 2018