Cal. Civ. Code § 235-A

  § 235-a. Tenant right to offset payments and entitlement to damages in
certain cases. 1. In any case in which a residential tenant shall
lawfully make a payment to a utility company pursuant to the provisions
of sections thirty-three, thirty-four and one hundred sixteen of the
public service law, or to a utility company as defined in subdivision
twenty-three of section two of the public service law, public authority,
water-works corporation, as defined in subdivision twenty-seven of
section two of the public service law, or municipal water system, as
prescribed in section eighty-nine-l of the public service law, for water
service which a landlord is responsible for but has failed or refused to
provide payment therefor, such payment shall be deductible from any
future payment of rent.
  2. Any owner (as defined in the multiple dwelling law or multiple
residence law) of a multiple dwelling responsible for the payment of
charges for gas, electric, steam or water service who causes the
discontinuance of that service by failure or refusal to pay the charges
for past service shall be liable for compensatory and punitive damages
to any tenant whose utility service is so discontinued.
  * 3. Nothing contained in this section and no payment made pursuant to
this section shall be deemed to discharge the liability of a renter with
an interest in real property pursuant to subdivision two of section
three hundred four of the real property tax law from taxes levied on
such interest.
  * NB (Effective pending ruling by Commissioner of Internal Revenue)