California Water Code ARTICLE 6 - Powers—Utility Tax

• Section 72072.
  In addition to the powers otherwise provided for improvement districts under this division, the board shall have the power to levy a utility tax, as...
• Section 72072.1.
  Nothing in this article shall be construed as imposing a tax upon any person when the imposition of such tax upon that person would be...
• Section 72072.2.
  Notwithstanding any other provision of law to the contrary, persons subject to the jurisdiction of the Public Utilities Commission need not obtain an authorization from...
• Section 72072.3.
  The board hereby is authorized to impose a tax upon every person using water within any of the improvement districts established by this chapter or...
• Section 72072.4.
  The tax imposed in this article shall be collected from the service user by the service supplier. The amount collected in one month shall be...
• Section 72072.5.
  The taxes imposed by this article shall be collected, insofar as practicable, at the same time as, and along with, the charges made in accordance...
• Section 72072.6.
  Taxes collected from the service user which are not remitted to the board on or before the due dates provided in this article are delinquent.(Added...
• Section 72072.7.
  Interest and penalties for delinquency in remittance of any tax collected by a service supplier and not remitted to the board shall be assessed as...
• Section 72072.8.
  Failure by a service user to pay any tax imposed by this article shall result in the following interest and penalties on the service user:(a) Any...
• Section 72072.9.
  Any tax required to be paid by a service user under the provisions of this article shall be deemed a debt owed by the service...
• Section 72072.10.a.
  The board shall enforce the provisions of this article and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of...
• Section 72072.11.
  Whenever the amount of any tax has been overpaid or paid more than once or had been erroneously or illegally collected or received by the...
• Section 72072.12.
  Notwithstanding the provisions of Section 72072.11, a service supplier may claim a refund or take as credit against taxes collected and remitted the amount overpaid,...

Last modified: October 22, 2018