“In this State” means within the exterior limits of the State of California, and includes all territory within these limits owned by or ceded to the United States of America.
Cal. Rev. & Tax. Code § 5304
General Provisions and Definitions
Added by Stats. 1961, Ch. 1703.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.