BlackletterCalifornia law

Revenue and Taxation Code § 40045

CHAPTER 3. Special Provisions and Exemptions

Current as of September 28, 2026Rev. & Tax. Code, § 40045Official source ↗

Added by Stats. 1974, Ch. 991.

For the purpose of the proper administration of this part it shall be presumed that electrical energy sold by an electric utility in this state to other than an electric utility is consumed by the purchaser in this state until the contrary is established.