Section 40045

Rev. & Tax. Code § 40045, under Special Provisions and Exemptions.

Rev. & Tax. Code § 40045

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.

(Added by Stats. 1974, Ch. 991.)