{"data":{"id":"us-ca/rtc-40172","jurisdiction":"us-ca","citation":"RTC § 40172","heading":"","body":"Every electric utility engaged in generating, purchasing, transmitting, distributing, consuming or selling electrical energy in this state shall keep such records pertaining thereto in such form as the board may prescribe by rule or regulation.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","CHAPTER 7. Administration [40171. - 40216.]","ARTICLE 1. Regulations, Records and Reports [40171. - 40177.4.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c5373dba57bfd21f300cb76e2e3bcd18ff228bf6b9aa0e01bc985f220424a366","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-40171","next":"us-ca/rtc-40173"},"notice":"GroundRules: Original legal text. Not legal advice."}