Revenue and Taxation Code section 17017

“United States,” when used in a geographical sense, includes the states, the District of Columbia, and the possessions of the United States.

Source: Section 17017, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17017. (updated Jan. 1, 1961; accessed Jun. 25, 2025).

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Verified:
Jun. 30, 2025

§ 17017's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17017

Original Source: Section 17017, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17017. (last accessed May 12, 2025).