Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Energy Resources Surcharge Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law
Chapter 2. The Surcharge
Article 1. Imposition of Surcharge
40018. Liability for surcharge. Every person consuming electrical energy in this state purchased from an electric utility, or the United States or an agency thereof, is liable for the surcharge. His liability is not extinguished until the surcharge has been paid to this state, except that payment to an electric utility registered under this part is sufficient to relieve the consumer from further liability for the surcharge.
History—Stats. 1977, Ch. 624, effective January 1, 1978, added ", or the United States or an agency thereof," in the first sentence.