Home › California › CA RTC › … Division 2 — Other Taxes › Part 19 — Energy Resources Surcharge Law › Chapter 1 — General Provisions and Definitions › Cal. Rev. & Tax. Code § 40008
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 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 resale.
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