There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
CHAPTER 1. General Provisions and Definitions
Section 45008
CA Rev & Tax Code § 45008 (through 2012 Leg Sess) What's This?
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.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
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