GroundRules
RTC § 40045
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]
- CHAPTER 3. Special Provisions and Exemptions [40041. - 40046.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON