“State” includes the District of Columbia, and the possessions of the United States.
Cal. Rev. & Tax. Code § 17018
General Provisions and Definitions
Known as the Personal Income Tax Law
The act spans §§ 17001–17039 (60 sections).
Amended by Stats. 1961, Ch. 537.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.