Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

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

Section 40019.1

40019.1. Collection from another electric utility. Notwithstanding the provisions of Section 40019, an electric utility may collect the surcharge from another electric utility under such terms and conditions as are agreed upon by the electric utilities involved and the board.

History—Added by Stats. 1977, Ch. 624, effective January 1, 1978.