§ 40045
44 words·~1 min read·
/ca/revenue-and-taxation-code/40045A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For the purpose of the proper administration of this part it shall be presumed that electrical energy sold by an electric utility in this state to other than an electric utility is consumed by the purchaser in this state until the contrary is established.