Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 40045 — Special Provisions and Exemptions
Cal. Rev. & Tax. Code § 40045
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 40045 — Special Provisions and Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.
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.