BlackletterCalifornia law

Revenue and Taxation Code § 40008

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 40008Official source ↗

Added by Stats. 1974, Ch. 991.

“Consumption” means the utilization or employment of electrical energy. The term does not include the receiving of electrical energy by an electric utility for resale.