California Revenue and Taxation Code

§ 40041

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

RTC § 40041Div. 2 · Part 19 · Ch. 3

Statute text

View on leginfo.ca.gov

The consumption of electrical energy which this state is prohibited from taxing under the Constitution of the United States or under the Constitution of this state is exempt from the surcharge.

Legislative history

Added by Stats. 1974, Ch. 991.