Cal. Code Regs. tit. 2 § 1138.16

Current through Register 2024 Notice Reg. No. 41, October 11, 2024
Section 1138.16 - Other States

"Another state" or "other states" means any state of the fifty states in the United States, other than this state, and includes the District of Columbia, and any possession or territory of the United States.

Cal. Code Regs. Tit. 2, § 1138.16

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Sections 13304 & 13830, Revenue and Taxation Code.

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)