California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 40001.
  This part is known and may be cited as the “Energy Resources Surcharge Law.”(Added by Stats. 1974, Ch. 991.)
• Section 40002.
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1974, Ch. 991.)
• Section 40003.
  “Surcharge” means a tax levied by this state.(Added by Stats. 1974, Ch. 991.)
• Section 40004.
  “Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city...
• Section 40005.
  “Board” means the State Board of Equalization.(Added by Stats. 1974, Ch. 991.)
• Section 40006.
  “In this state” means within the exterior limits of the State of Caliornia and includes all territory within those limits owned by or ceded to...
• Section 40007.
  “Sale” or “purchase” mean the furnishing or receiving of electrical energy for a consideration. “Sale” does not include the charging of batteries when the consideration...
• Section 40008.
  “Consumption” means the utilization or employment of electrical energy. The term does not include the receiving of electrical energy by an electric utility for resale.(Added...
• Section 40009.
  “Consumer” means any person receiving for consumption electrical energy furnished by an electric utility and includes a person receiving electrical energy for redistribution for the...
• Section 40010.
  “Electric utility” means any person engaged in producing, generating, transmitting, furnishing, distributing or delivering electrical energy for sale without regard to whether the person is...

Last modified: October 22, 2018