Section 17017.

Cal. Revenue and Taxation Code - RTC § 17017.
in effect
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“United States,” when used in a geographical sense, includes the states, the District of Columbia, and the possessions of the United States.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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