{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40041","citation":"Rev. & Tax. Code, § 40041","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 3. Special Provisions and Exemptions [40041. - 40046.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-3"}],"history":"Added by Stats. 1974, Ch. 991.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/special-provisions-and-exemptions-40041","source":"California Legislative Information bulk export (pubinfo)"}