DIVISION 2. OTHER TAXES 6001-60709›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 3. Special Provisions and Exemptions 40041-40046

§ 40041

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

The consumption of electrical energy which this state is prohibited from taxing under the Constitution of the United States or under the Constitution of this state is exempt from the surcharge.

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

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California Revenue and Taxation Code

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