There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 1. Regulations, Records and Reports
Section 40172
CA Rev & Tax Code § 40172 (through 2012 Leg Sess) What's This?
Every electric utility engaged in generating, purchasing, transmitting, distributing, consuming or selling electrical energy in this state shall keep such records pertaining thereto in such form as the board may prescribe by rule or regulation.
(Added by Stats. 1974, Ch. 991.)
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