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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 19 - ENERGY RESOURCES SURCHARGE LAW
CHAPTER 1 - General Provisions and Definitions
Section 40007.
Universal Citation: CA Rev & Tax Code § 40007 (2020)
40007.
“Sale” or “purchase” mean the furnishing or receiving of electrical energy for a consideration. “Sale” does not include the charging of batteries when the consideration therefor is not computed upon the kilowatt-hours of electrical energy furnished.
(Added by Stats. 1974, Ch. 991.)
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