Section 45008.

CA Rev & Tax Code § 45008 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

“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.

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