State Codes and Statutes

Statutes > California > Rtc > 40001-40010

REVENUE AND TAXATION CODE
SECTION 40001-40010



40001.  This part is known and may be cited as the "Energy Resources
Surcharge Law."



40002.  Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.



40003.  "Surcharge" means a tax levied by this state.



40004.  "Person" includes any individual, firm, cooperative
organization, fraternal organization, corporation, limited liability
company, estate, trust, business trust, receiver, trustee, syndicate,
this state, any county, city and county, municipality, district,
public agency or subdivision of this state or any other group or
combination acting as a unit.



40005.  "Board" means the State Board of Equalization.



40006.  "In this state" means within the exterior limits of the
State of Caliornia and includes all territory within those limits
owned by or ceded to the United States of America.



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.




40008.  "Consumption" means the utilization or employment of
electrical energy. The term does not include the receiving of
electrical energy by an electric utility for resale.



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.


40010.  "Electric utility" means any person engaged in producing,
generating, transmitting, furnishing, distributing or delivering
electrical energy for sale without regard to whether the person is
subject to regulation or is regulated by the Public Utilities
Commission. The term does not include a person who generates
electrical energy or redistributes electrical energy solely for his
own use or for the use of his tenants and not for sale to others.
   When the board determines that it is necessary for the efficient
administration of this part, the board may regard any person not
primarily engaged in the business of selling electrical energy who
purchases electrical energy for distribution to others as a consumer
and not as an electric utility.


State Codes and Statutes

Statutes > California > Rtc > 40001-40010

REVENUE AND TAXATION CODE
SECTION 40001-40010



40001.  This part is known and may be cited as the "Energy Resources
Surcharge Law."



40002.  Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.



40003.  "Surcharge" means a tax levied by this state.



40004.  "Person" includes any individual, firm, cooperative
organization, fraternal organization, corporation, limited liability
company, estate, trust, business trust, receiver, trustee, syndicate,
this state, any county, city and county, municipality, district,
public agency or subdivision of this state or any other group or
combination acting as a unit.



40005.  "Board" means the State Board of Equalization.



40006.  "In this state" means within the exterior limits of the
State of Caliornia and includes all territory within those limits
owned by or ceded to the United States of America.



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.




40008.  "Consumption" means the utilization or employment of
electrical energy. The term does not include the receiving of
electrical energy by an electric utility for resale.



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.


40010.  "Electric utility" means any person engaged in producing,
generating, transmitting, furnishing, distributing or delivering
electrical energy for sale without regard to whether the person is
subject to regulation or is regulated by the Public Utilities
Commission. The term does not include a person who generates
electrical energy or redistributes electrical energy solely for his
own use or for the use of his tenants and not for sale to others.
   When the board determines that it is necessary for the efficient
administration of this part, the board may regard any person not
primarily engaged in the business of selling electrical energy who
purchases electrical energy for distribution to others as a consumer
and not as an electric utility.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 40001-40010

REVENUE AND TAXATION CODE
SECTION 40001-40010



40001.  This part is known and may be cited as the "Energy Resources
Surcharge Law."



40002.  Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.



40003.  "Surcharge" means a tax levied by this state.



40004.  "Person" includes any individual, firm, cooperative
organization, fraternal organization, corporation, limited liability
company, estate, trust, business trust, receiver, trustee, syndicate,
this state, any county, city and county, municipality, district,
public agency or subdivision of this state or any other group or
combination acting as a unit.



40005.  "Board" means the State Board of Equalization.



40006.  "In this state" means within the exterior limits of the
State of Caliornia and includes all territory within those limits
owned by or ceded to the United States of America.



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.




40008.  "Consumption" means the utilization or employment of
electrical energy. The term does not include the receiving of
electrical energy by an electric utility for resale.



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.


40010.  "Electric utility" means any person engaged in producing,
generating, transmitting, furnishing, distributing or delivering
electrical energy for sale without regard to whether the person is
subject to regulation or is regulated by the Public Utilities
Commission. The term does not include a person who generates
electrical energy or redistributes electrical energy solely for his
own use or for the use of his tenants and not for sale to others.
   When the board determines that it is necessary for the efficient
administration of this part, the board may regard any person not
primarily engaged in the business of selling electrical energy who
purchases electrical energy for distribution to others as a consumer
and not as an electric utility.