As used in this article, “state” means any state, territory, or possession of the United States, and the District of Columbia.
Cal. Rev. & Tax. Code § 13810.1
Tax Compromise
Known as the Uniform Act
The act spans §§ 13801–13820 (20 sections).
Added by Stats. 1982, Ch. 1535, Sec. 15.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.