California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 19. ENERGY RESOURCES SURCHARGE LAW |
Chapter 3. Special Provisions and Exemptions |
Section 40045.
Latest version.
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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.
(Added by Stats. 1974, Ch. 991.)