Section 40021 Of Article 1. Imposition Of Surcharge From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 2. >> Article 1.

. The surcharge required to be collected by the electric utility, and any amount unreturned to the consumer which is not a surcharge but was collected from the consumer as representing a surcharge, constitutes debts owed by the electric utility to this state.