Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Energy Resources Surcharge Law

CHAPTER 3. SPECIAL PROVISIONS AND EXEMPTIONS

Section 40046

40046. Presumption of correct billing. The amount of kilowatt-hours of electrical energy determined by or stated on a billing of an electric utility in accordance with its business practices and accounting records to have been sold to a consumer during any calendar quarter or billing period of the electric utility shall be presumed to be correct. The presumption may be rebutted by evidence which establishes that the amount of kilowatt-hours was other than such amount.