California Revenue and Taxation Code ARTICLE 1 - Imposition of Surcharge
- Section 40016.
(a) A surcharge is imposed on the consumption in this state of electrical energy purchased from an electric utility on and after January 1, 2003, at...
- Section 40018.
Every person consuming electrical energy in this state purchased from an electric utility, or the United States or an agency thereof, is liable for the...
- Section 40019.
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...
- Section 40019.1.
Notwithstanding the provisions of Section 40019, an electric utility may collect the surcharge from another electric utility under such terms and conditions as are agreed...
- Section 40020.
The surcharge required to be collected by the elecric utility from the consumer shall be added to the charges to the consumer for the electrical...
- Section 40021.
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...
- Section 40022.
Any amounts collected by an electric utility from a consumer on account of the purchase of electrical energy the consumption of which is subject to...
- Section 40023.
An electric utility is relieved from liability to collect the surcharge insofar as the base upon which the surcharge is imposed is represented by accounts...
- Section 40024.
Notwithstanding any other provision of law to the contrary, persons subject to the jurisdiction of the Public Utilities Commission need not obtain any authorization from...
- Section 40025.
The rate fixed by the board pursuant to subdivision (b) of Section 40016 shall apply with respect to billing periods beginning on or after July...
Last modified: October 22, 2018