California Revenue and Taxation Code

§ 40007

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 40007Div. 2 · Part 19 · Ch. 1

Statute text

View on leginfo.ca.gov

“Sale” or “purchase” mean the furnishing or receiving of electrical energy for a consideration. “Sale” does not include the charging of batteries when the consideration therefor is not computed upon the kilowatt-hours of electrical energy furnished.

Legislative history

Added by Stats. 1974, Ch. 991.