California CodesRTC CodeDivision 2 - OTHER TAXESPart 11 - CORPORATION TAX LAWChapter 1 - General Provisions and DefinitionsArticle 2 - Definitions§ 23034§ 23034Amended by Stats. 1961, Ch. 485.“State” includes the District of Columbia, and the possessions of the United States.Cite this sectionCal. Rev. & Tax. Code § 23034 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-1-general-provisions-and-definitions/article-2-definitions/section-23034CopyOther sections in Article 2 - Definitions§ 23030§ 23031§ 23032§ 23033§ 23034§ 23035§ 23036§ 23036.1§ 23036.2§ 23036.3…§ 23051.7§ 23052§ 23053§ 23054§ 23055§ 23056§ 23057§ 23058§ 23059§ 23060← § 23033§ 23035 →