CA Pub Util Code Section 891

(a)

“Gas utility” means any public utility gas corporation or interstate pipeline as defined in this section.

(b)

“Public utility gas corporation” means a public utility gas corporation as defined in Section 216.

(c)

“Interstate pipeline” means any entity that owns or operates a natural gas pipeline delivering natural gas to consumers in the state and is subject to rate regulation by the Federal Energy Regulatory Commission.

(d)

Each gas utility shall notify the State Board of Equalization of its status under this section. Each person who consumes natural gas delivered by an interstate pipeline shall annually register with the State Board of Equalization. The State Board of Equalization may require any documentation that it determines to be necessary to implement this article.