Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Energy Resources Surcharge Law

CHAPTER 2. THE SURCHARGE

Article 1. Imposition of Surcharge

Section 40019

40019. Collection by electric utility. 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 is an electric utility, at the time it collects its billings from the consumer for the electrical energy sold; provided, the duty to collect the surcharge from a consumer shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this part.