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

§ 40041.5

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

In any instances where an exemption is claimed by reason of the provisions of Section 40041, an electric utility or a consumer may request the board to issue a ruling as to the validity of the exemption, accompanying the request with a statement showing the facts and basis for the claim. The board shall issue its ruling within 30 days of receipt of the request. Pending issuance of the ruling, the electric utility shall not be obligated to collect the surcharge from the claimant.

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

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