Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2024

Energy Resources Surcharge Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law

Chapter 3. Special Provisions and Exemptions

Section 40041

40041. Constitutional exemptions. The consumption of electrical energy which this state is prohibited from taxing under the Constitution of the United States or under the Constitution of this state is exempt from the surcharge.