BlackletterCalifornia law

Revenue and Taxation Code § 45008

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 45008Official source ↗

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

“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.