{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40043","citation":"Rev. & Tax. Code, § 40043","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 by an electric utility of purchased electrical energy that is used directly, lost by dissipation or unaccounted for in accordance with generally accepted accounting principles by the electric utility in the process of generation, transmission and distribution of electrical energy is exempt from the surcharge.</p>","text":"The consumption by an electric utility of purchased electrical energy that is used directly, lost by dissipation or unaccounted for in accordance with generally accepted accounting principles by the electric utility in the process of generation, transmission and distribution of electrical energy is exempt from the surcharge.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/special-provisions-and-exemptions-40043","source":"California Legislative Information bulk export (pubinfo)"}