Home › California › CA RTC › … Division 2 — Other Taxes › Part 20 — Emergency Telephone Users Surcharge Act › Chapter 1 — General Provisions and Definitions › Cal. Rev. & Tax. Code § 41005
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 41005
“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.
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