Home › California › CA RTC › … Division 2 — Other Taxes › Part 22 — Hazardous Substances Tax Law › Chapter 1 — General Provisions and Definitions › Cal. Rev. & Tax. Code § 43009
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 43009
“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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