California Revenue and Taxation Code Section 60017

CA Rev & Tax Code § 60017 (2017)  

“In this state” or “in the state” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States.

(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Last modified: October 25, 2018