Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Energy Resources Surcharge Law

CHAPTER 2. THE SURCHARGE

Article 1. Imposition of Surcharge

Section 40021

40021. Surcharge collections are debts. 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.