“State” includes the District of Columbia, and the possessions of the United States.
(Amended by Stats. 1961, Ch. 537.)
Rev. & Tax. Code § 17018, under General Provisions and Definitions.
Rev. & Tax. Code § 17018
“State” includes the District of Columbia, and the possessions of the United States.
(Amended by Stats. 1961, Ch. 537.)