California § 40046. 40046. (Added by Stats. 1974, Ch. 991.)

California Statutes

§ 40046. — 40046. (Added by Stats. 1974, Ch. 991.)

California § 40046.

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 § 40046. (40046. (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 § 40046. (2026).

Text

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 accounting records to have been sold to a consumer during any calendar quarter or billing period of the electric utility shall be presumed to be correct. The presumption may be rebutted by evidence which establishes that the amount of kilowatt-hours was other than such amount.

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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 accounting records to have been sold to a consumer during any calendar quarter or billing period of the electric utility shall be presumed to be correct. The presumption may be rebutted by evidence which establishes that the amount of kilowatt-hours was other than such amount.

Legislative History

Added by Stats. 1974, Ch. 991.

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California § 40046., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/40046..