California Revenue and Taxation Code

§ 40018

RTC § 40018Div. 2 · Part 19 · Ch. 2 · Art. 1

Statute text

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.

Legislative history

Amended by Stats. 1977, Ch. 624.