DIVISION 2. OTHER TAXES 6001-60709›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 1. General Provisions and Definitions 40001-40010

§ 40008

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

“Consumption” means the utilization or employment of electrical energy. The term does not include the receiving of electrical energy by an electric utility for resale.

(Added by Stats. 1974, Ch. 991.)

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California Revenue and Taxation Code

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