California Revenue and Taxation Code

§ 40045

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

RTC § 40045Div. 2 · Part 19 · Ch. 3

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1974, Ch. 991.