California Revenue and Taxation Code CHAPTER 3 - Special Provisions and Exemptions

• Section 40041.
  The consumption of electrical energy which this state is prohibited from taxing under the Constitution of the United States or under the Constitution of this...
• Section 40041.5.
  In any instances where an exemption is claimed by reason of the provisions of Section 40041, an electric utility or a consumer may request the...
• Section 40043.
  The consumption by an electric utility of purchased electrical energy that is used directly, lost by dissipation or unaccounted for in accordance with generally accepted...
• Section 40044.
  When an electric utility purchases electrical energy and pools in its system the energy with electrical energy generated by it, the consumption of electrical energy...
• Section 40045.
  For the purpose of the proper administration of this part it shall be presumed that electrical energy sold by an electric utility in this state...
• Section 40046.
  The amount of kilowatt-hours of electrical energy determined by or stated on a billing of an electric utility in accordance with its business practices and...

Last modified: October 22, 2018