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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 19 - ENERGY RESOURCES SURCHARGE LAW
CHAPTER 2 - The Surcharge
ARTICLE 1 - Imposition of Surcharge
Section 40021.
Universal Citation:
CA Rev & Tax Code § 40021 (2025)
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40021. 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.
(Added by Stats. 1974, Ch. 991.)
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