“Foreign country” means any jurisdiction other than one embraced within the United States.
Cal. Rev. & Tax. Code § 17019
General Provisions and Definitions
Known as the Personal Income Tax Law
The act spans §§ 17001–17039 (60 sections).
Repealed and added by Stats. 1955, Ch. 939.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.