Home › California › CA RTC › … Division 2 — Other Taxes › Part 19 — Energy Resources Surcharge Law › Chapter 1 — General Provisions and Definitions › Cal. Rev. & Tax. Code § 40006
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 40006
“In this state” means within the exterior limits of the State of Caliornia and includes all territory within those limits owned by or ceded to the United States of America.
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