Section 11205.

Cal. Revenue and Taxation Code - RTC § 11205.
in effect
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“In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these 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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Cal. Revenue and Taxation Code - RTC § 11205. — Section 11205 | Revenue and Taxation Code - RTC | Corpus