Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 40041.5 — Special Provisions and Exemptions
Cal. Rev. & Tax. Code § 40041.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 40041.5 — Special Provisions and Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.
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.