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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 1. General Provisions and Definitions 23001-23060›ARTICLE 2. Definitions 23030-23060

§ 23034

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

“State” includes the District of Columbia, and the possessions of the United States.

(Amended by Stats. 1961, Ch. 485.)

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California Revenue and Taxation Code

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