“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.
Cal. Rev. & Tax. Code § 40008
General Provisions and Definitions
Known as the Energy Resources Surcharge Law
The act spans §§ 40001–40010 (10 sections).
Added by Stats. 1974, Ch. 991.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.