DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 1. General Provisions and Definitions 40001-40010

§ 40009

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

“Consumer” means any person receiving for consumption electrical energy furnished by an electric utility and includes a person receiving electrical energy for redistribution for the use of his tenants.

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

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California Revenue and Taxation Code

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