CHAPTER 1. General Provisions and Definitions
Chapter 1 added by Stats. 1974, Ch. 991.
§§ 40001–40010 · 10 sections
- § 40001 This part is known and may be cited as the “Energy Resources Surcharge Law.”
- § 40002 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
- § 40003 “Surcharge” means a tax levied by this state.
- § 40004 “Person” includes any individual, firm, cooperative organization, fraternal organization, corporation, limited liability company, estate, trust, business…
- § 40005 “Board” or “department” means the California Department of Tax and Fee Administration.
- § 40006 “In this state” means within the exterior limits of the State of Caliornia and includes all territory within those limits owned by or ceded to the United…
- § 40007 “Sale” or “purchase” mean the furnishing or receiving of electrical energy for a consideration. “Sale” does not include the charging of batteries when the…
- § 40008 “Consumption” means the utilization or employment of electrical energy. The term does not include the receiving of electrical energy by an electric utility for…
- § 40009 “Consumer” means any person receiving for consumption electrical energy furnished by an electric utility and includes a person receiving electrical energy for…
- § 40010 “Electric utility” means any person engaged in producing, generating, transmitting, furnishing, distributing or delivering electrical energy for sale without…