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California Public Utilities Code Section 217

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"Electric plant" includes all real estate, fixtures and
personal property owned, controlled, operated, or managed in
connection with or to facilitate the production, generation,
transmission, delivery, or furnishing of electricity for light, heat,
or power, and all conduits, ducts, or other devices, materials,
apparatus, or property for containing, holding, or carrying
conductors used or to be used for the transmission of electricity for
light, heat, or power.

Last modified: January 12, 2009