Cal. Rev. & Tax. Code § 7321

Current through the 2023 Legislative Session.

Section 7321 - "In this state" and "in the state" defined

"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 of America.

Ca. Rev. and Tax. Code § 7321

Added by Stats 2000 ch 1053 (AB 2114), s 2, eff. 1/1/2001.