Revenue and Taxation Code § 7321
‹ § 7320§ 7322 ›Open in browserleginfo ↗7321.
“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.
(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)