California Revenue and Taxation Code Section 45008

CA Rev & Tax Code § 45008 (2017)  

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

(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

Last modified: October 25, 2018