DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 1. General Provisions and Definitions 40001-40010
§ 40006
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
“In this state” means within the exterior limits of the State of Caliornia and includes all territory within those limits owned by or ceded to the United States of America.
(Added by Stats. 1974, Ch. 991.)
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