BlackletterCalifornia law

Revenue and Taxation Code § 5304

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 5304Official source ↗

Added by Stats. 1961, Ch. 1703.

“In this 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.