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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 40009.
Universal Citation: CA Rev & Tax Code § 40009 (2020)
40009.
“Consumer” means any person receiving for consumption electrical energy furnished by an electric utility and includes a person receiving electrical energy for redistribution for the use of his tenants.
(Added by Stats. 1974, Ch. 991.)
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