Revenue and Taxation Code section 40018

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.

Source: Section 40018, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=40018.­ (updated Jan. 1, 1977; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 40018's source at ca​.gov