“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.

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

History

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