Cal. Rev. & Tax. Code § 40041

Current through the 2023 Legislative Session.

Section 40041 - Consumption of electrical energy which state prohibited from taxing under U.S. and state constitutions

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.

Ca. Rev. and Tax. Code § 40041

Added by Stats. 1974, Ch. 991.