Revenue and Taxation Code section 40043


The consumption by an electric utility of purchased electrical energy that is used directly, lost by dissipation or unaccounted for in accordance with generally accepted accounting principles by the electric utility in the process of generation, transmission and distribution of electrical energy is exempt from the surcharge.

Source: Section 40043, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=40043.­ (updated Jan. 1, 1974; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 40043's source at ca​.gov