Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 40021 — Imposition of Surcharge

Cal. Rev. & Tax. Code § 40021

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

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.

Citator

Cal. Rev. & Tax. Code § 40021 — Imposition of Surcharge is in force in the current edition of the Code, and nothing recorded condemns it.

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.