Section 40019 Of Article 1. Imposition Of Surcharge From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 2. >> Article 1.

. Every electric utility making sales of electrical energy to consumers in this state shall collect the surcharge from each consumer, other than a consumer that is an electric utility, at the time it collects its billings from the consumer for the electrical energy sold; provided, the duty to collect the surcharge from a consumer shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this part.