Cal. Rev. & Tax. Code § 40045

Current through the 2023 Legislative Session.
Section 40045 - Presumption regarding consumption by purchaser in state

For the purpose of the proper administration of this part it shall be presumed that electrical energy sold by an electric utility in this state to other than an electric utility is consumed by the purchaser in this state until the contrary is established.

Ca. Rev. and Tax. Code § 40045

Added by Stats. 1974, Ch. 991.