BlackletterCalifornia law

Revenue and Taxation Code § 40041

CHAPTER 3. Special Provisions and Exemptions

Current as of September 28, 2026Rev. & Tax. Code, § 40041Official source ↗Ask about this

Added by Stats. 1974, Ch. 991.

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.