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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 1. General Provisions and Definitions.
Section 41005
41005. "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.