California CodesRTC CodeDivision 2 - OTHER TAXESPart 10 - PERSONAL INCOME TAXChapter 1 - General Provisions and Definitions§ 17018§ 17018Amended by Stats. 1961, Ch. 537.“State” includes the District of Columbia, and the possessions of the United States.Cite this sectionCal. Rev. & Tax. Code § 17018 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-1-general-provisions-and-definitions/section-17018CopyOther sections in Chapter 1 - General Provisions and Definitions§ 17001§ 17002§ 17003§ 17004§ 17005§ 17006§ 17007§ 17008§ 17008.5§ 17009…§ 17035§ 17036§ 17037§ 17038§ 17039§ 17039.1§ 17039.2§ 17039.3§ 17039.4§ 17039.5← § 17017§ 17019 →