Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 40018 — Imposition of Surcharge

Cal. Rev. & Tax. Code § 40018

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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 surcharge. His liability is not extinguished until the surcharge has been paid to this state, except that payment to an electric utility…

Citator

Cal. Rev. & Tax. Code § 40018 — Imposition of Surcharge is in force in the current edition of the Code, and nothing recorded condemns it.

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 surcharge. His liability is not extinguished until the surcharge has been paid to this state, except that payment to an electric utility registered under this part is sufficient to relieve the consumer from further liability for the surcharge.