Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 19.: PART 19. ENERGY RESOURCES SURCHARGE LAW/Ch. 3.: CHAPTER 3. Special Provisions and Exemptions/§ 40045.
California Statutes

§ 40045. — 40045. (Added by Stats. 1974, Ch. 991.)

California § 40045.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 19.PART 19. ENERGY RESOURCES SURCHARGE LAW
Ch. 3.CHAPTER 3. Special Provisions and Exemptions

This text of California § 40045. (40045. (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 § 40045. (2026).

Text

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 to other than an electric utility is consumed by the purchaser in this state until the contrary is established.

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Legislative History

Added by Stats. 1974, Ch. 991.
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California § 40045., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/40045..