(a)
(b) For purposes of this section, the term “domestic” means created or organized in the United States or under the law of the United States or of any state or territory therein.
Cal. Rev. & Tax. Code § 23701l
Exemptions From This Part
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2013). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.