California § 40076. 40076. (Amended by Stats. 2024, Ch. 499, Sec. 65.)

California Statutes

§ 40076. — 40076. (Amended by Stats. 2024, Ch. 499, Sec. 65.)

California § 40076.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 19.PART 19. ENERGY RESOURCES SURCHARGE LAW

Ch. 4.CHAPTER 4. Determination of Surcharge

Art. 3.ARTICLE 3. Deficiency Determinations

This text of California § 40076. (40076. (Amended by Stats. 2024, Ch. 499, Sec. 65.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 40076. (2026).

Text

The department shall give to the electric utility or person consuming electrical energy written notice of its determination. The notice shall be served in one of the following manners:

(a)By placing the notice in a sealed envelope with postage paid addressed to the electric utility or person consuming electrical energy at their address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of the deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation, or mail chute, or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason.

(b)By personally delivering the notice to the person to be served. Service made pu

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The department shall give to the electric utility or person consuming electrical energy written notice of its determination. The notice shall be served in one of the following manners:
(a)
By placing the notice in a sealed envelope with postage paid addressed to the electric utility or person consuming electrical energy at their address as it appears in the records of the department. Service made pursuant to this subdivision shall be deemed complete at the time of the deposit of the notice in the United States Post Office, or a mailbox, sub-post office, substation, or mail chute, or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason.
(b)
By personally delivering the notice to the person to be served. Service made pursuant to this subdivision shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.
(c)
(1)
By delivering the notice electronically via secure transmission when either of the following applies:
(A)
The feepayer requests the notice of determination to be sent electronically via secure transmission.
(B)
The department has evidence that the feepayer no longer receives mail at the address of record and has previously provided an address for electronic
mail.
(2)
Service provided pursuant to paragraph (1) shall be deemed complete at the time the department electronically transmits the notice via the feepayer’s secure web portal, without extension of time for any reason.

Legislative History

Amended by Stats. 2024, Ch. 499, Sec. 65. (SB 1528) Effective January 1, 2025.

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California § 40076., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/40076..