Section 45008.

Cal. Revenue and Taxation Code - RTC § 45008.
in effect
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“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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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