Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Energy Resources Surcharge Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law

Chapter 1. General Provisions and Definitions

Section 40006

40006. "In this state." "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.