Section 13810.1.

Cal. Revenue and Taxation Code - RTC § 13810.1.
in effect
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As used in this article, “state” means any state, territory, or possession of the United States, and the District of Columbia.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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