California Statutes
§ 40007. — 40007. (Added by Stats. 1974, Ch. 991.)
California § 40007.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 19.PART 19. ENERGY RESOURCES SURCHARGE LAW
Ch. 1.CHAPTER 1. General Provisions and Definitions
This text of California § 40007. (40007. (Added by Stats. 1974, Ch. 991.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 40007. (2026).
Text
“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 therefor is not computed upon the kilowatt-hours of electrical energy furnished.
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Legislative History
Added by Stats. 1974, Ch. 991.
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Bluebook (online)
California § 40007., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/40007..