Public Utilities Code section 3297

Fund earnings are tax exempt and fund contributions by electrical corporations are tax deductible for state tax purposes.

Source: Section 3297, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PUC§ionNum=3297. (updated Jan. 1, 2020; accessed Oct. 20, 2025).

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§ 3297's source at ca.gov

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Location: https://california.public.law/codes/public_utilities_code_section_3297

Original Source: Section 3297, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PUC§ionNum=3297. (last accessed May 12, 2025).