Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Energy Resources Surcharge Law
CHAPTER 2. THE SURCHARGE
Article 1. Imposition of Surcharge
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.