There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
CHAPTER 1. General Provisions and Definitions
Section 40008
CA Rev & Tax Code § 40008 (through 2012 Leg Sess) What's This?
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.
(Added by Stats. 1974, Ch. 991.)
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