Section 40018 Of Article 1. Imposition Of Surcharge From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 2. >> Article 1.

. 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.