{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41005","citation":"Rev. & Tax. Code, § 41005","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 1. General Provisions and Definitions [41001. - 41019.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-1"}],"history":"Added by Stats. 1974, Ch. 443.","effective":null,"html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-41005","source":"California Legislative Information bulk export (pubinfo)"}