Revenue and Taxation Code section 45008

“In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America.

Source: Section 45008, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45008. (updated Sep. 28, 1987; accessed Jul. 6, 2026).

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Up to date

Verified:
Jul. 6, 2026

§ 45008's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_45008

Original Source: Section 45008, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45008. (last accessed May 12, 2025).