Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 10. PERSONAL INCOME TAX [17001 - 18181]

  ( Part 10 added by Stats. 1943, Ch. 659. )
  

CHAPTER 1. General Provisions and Definitions [17001 - 17039.5]
  ( Chapter 1 repealed and added by Stats. 1955, Ch. 939. )

  
17018.  

“State” includes the District of Columbia, and the possessions of the United States.

(Amended by Stats. 1961, Ch. 537.)