Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 40008 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 40008

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

“Consumption” means the utilization or employment of electrical energy. The term does not include the receiving of electrical energy by an electric utility for resale.

Citator

Cal. Rev. & Tax. Code § 40008 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Consumption” means the utilization or employment of electrical energy. The term does not include the receiving of electrical energy by an electric utility for resale.