Revenue and Taxation Code section 40045

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.

Source: Section 40045, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40045. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 40045’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_40045

Original Source: Section 40045, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40045. (last accessed Apr. 24, 2025).