Definitions of Corporate Federal “State” within State Revenue Codes

By ftsig-admin | January 6, 2025

Definitions by corporate Federal “State” for “in the state”, “in this state”, “within the state”, “within this state” and “this state”

1. Arizona

ARIZONA (Arizona Revised Statutes) located in:

Title 28 – Transportation, Chapter 16, TAXES, Article 1 – Motor Fuel Taxes

A.R.S. 28-5601. Definitions

A.R.S. 28-5601 (12)“In this state” means any way or place within the exterior limits of the state of Arizona that is maintained by public monies, including any such way or place that is owned by or ceded to the United States of America.

2. California

CALIFORNIA (CCA) located in:

In this state,

Aircraft assessment and taxation, Revenue and Taxation Code §5304

Beverage containers, Health and Safety Code §113200

Cigarette tax, Revenue and Taxation Code §30013

Corporate Securities Law of 1968, Corporations Code §25008

Diesel fuel tax, Revenue and Taxation Code §60017

Emergency Telephone Users Surcharge Law, Revenue and Taxation Code §41005

Energy resources surcharge, Revenue and Taxation Code §40006

Fractional interests, local agency obligations, Government Code §5950(b)

Hazardous Substances Tax Law, Revenue and Taxation Code §43009

Integrated waste management fees, Revenue and Taxation Code §45008

Motor vehicle fuel license tax, Revenue and Taxation Code §7309

Private railroad car tax, Revenue and Taxation Code §11205

Residential mortgage lenders, Finance Code §50003

Sales and use tax, Revenue and Taxation Code §6017

Taxation, Revenue and Taxation Code §130(f)

Use fuel tax, Revenue and Taxation Code §8609

Revenue and Taxation Code, Sec. 130(f) “In this state” means within the exterior limits of the State of California, and includes all territory within these limits owned by, or ceded to, the United States of America.

Revenue and Taxation Code, Sec. 6017.  “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America. (Added by Stats. 1941, Ch. 36.)

3. Colorado

COLORADO (Colorado Revised Statutes 2016) located in:

TITLE 39 – TAXATION (SPECIFIC TAXES), ARTICLE 27 – GASOLINE AND SPECIAL FUEL TAX, PART 1 – GASOLINE TAX

C.R.S. 39-27-101. Definitions – construction

C.R.S. 39-27-101 (15) “In this state” means within the exterior limits of the state of Colorado and includes all territories within these limits owned by or ceded to the United States ofAmerica.

(ANNOTATION: Law reviews. For note, ““Criminal Equity” in Colorado”, see 8 Rocky Mt. L. Rev. 273 (1936).

Part 1 of article does not violate interstate commerce clause of federal constitution. State v. Tolbert, 98 Colo. 433, 56 P.2d 45 (1936).

The title of the underlying statutory act is sufficiently broad under § 21 of art. V, Colo. Const., to include the transportation of gasoline and distributors’ licenses. State v. Tolbert, 98 Colo. 433, 56 P.2d 45 (1936).

4. Florida

FLORIDA (Florida Statutes 2016) located in:

Title XIV – TAXATION AND FINANCE, Chapter 212 – TAX ON SALES, USE, AND OTHER TRANSACTIONS,

F.S. 212.02 Definitions

F.S. 212.02 (8) ”In this state” or “in the state” means within the state boundaries of Florida as defined in s. 1, Art. II of the State Constitution and includes all territory withinthese limits owned by or ceded to the United States. [includes means only]

5. Kentucky

KENTUCKY (Kentucky Revised Statutes 2017) located in:

Title XI – Revenue and Taxation, Chapter 136 – Corporation and Utility Taxes, Multichannel Video Programming and Communications Services Tax

K.R.S. 136.602 Definitions for KRS 136.600 to 136.660.

K.R.S. 136.602 (7) “In this state” means within the exterior limits of the Commonwealth of Kentucky and includes all territory within these limits owned by or ceded to the UnitedStatesofAmerica;

6. Maryland

MARYLAND (Md. Ann. Code 2012) located in:

Article 2B, Alcoholic Beverages, Title 1. General Provisions. Subtitle 1. Generally.

§ 1-102. Definitions [Md. Ann. Code art. 2B, § 1-102 (2012)]

§ 1-102(a)(14) “In this State” or “within this State” means in or within the territorial limits of this State. [Notice the term is “this State”, two words not three, cf. ORS 131.205]

§ 11-102. Definitions [Md. COMMERCIAL LAW Code Ann. § 11-102 (2012)]

§ 11-102 (k) State of Maryland. — “State of Maryland” means the State and its political subdivisions and each of the instrumentalities of the State and the political subdivision.

7. Michigan

MICHIGAN (Michigan Compiled Laws) located in:

BEVERAGE CONTAINERS (EXCERPT) Initiated Law of 1976 (Popular Name: Bottle Bill)

445.571 Definitions. [M.S.A. 18.1206(11)]

Sec. 1(k) “Within this state” means within the exterior limits of the state of Michigan, and includes the territory within these limits ownedby or ceded to the United States of America.

8. Nevada

NEVADA (Nevada Revised Statutes) located in:

CHAPTER 372 – SALES AND USE TAXES

NRS 372.030 “In this State” and “in the State” defined. “InthisState” or “in the State” meanswithin the exterior limits of the State of Nevada and includes all territory within these limits owned by or ceded to the UnitedStatesofAmerica.

9. New Mexico

NEW MEXICO (New Mexico Statutes Annotated) located in:

Section 72-17-2(j), N.M.S.A. (1953), provides:

“In this state” or “in the state” means within the exterior limits of the state of New Mexico and includes all territory withinsuch limits owned by or ceded to the UnitedStatesofAmerica.

10. North Carolina

NORTHCAROLINA (North Carolina General Statutes) located in:

NCGS 105-164.3(7) “In this State” or “in the State” meanswithin the exterior limits of the State of North Carolina and includes all territories within such limits owned or ceded to the UnitedStatesofAmerica. (Added Stats. 1941, c. 36, p. 536, section 1.)

11. Oregon

OREGON (Oregon Revised Statutes) located in:

This state, PROCEDURE IN CRIMINAL MATTERS GENERALLY – Jurisdiction

ORS 131.205 Definition for ORS 131.205 to 131.235. As used in ORS 131.205 to 131.235, “this state” means the land and the air and water space above the land and water with respect to which the State of Oregon has legislative jurisdiction. [1973 c.836 s.13]

Chapter 323 – Cigarette Tax Act and Chapter 459A – BEVERAGE CONTAINERS

ORS 323.010(8) “In this state” means within the exterior limits of the State ofOregon and includes all territory within these limits owned by or ceded to the United States of America.

ORS 459A.700(11) “In this state” means within the exterior limits of the State of Oregon and includes all territory within these limits owned by or ceded to the United States of America.

12. South Carolina

SOUTH CAROLINA (South Carolina Code of Laws) located in:

Title 12 – CHAPTER 36, Taxation, South Carolina Sales and Use Tax Act, ARTICLE 1, Citation and Definitions;

Section 12-36-50. “In this State” and “in the State” mean the area within the borders of the State of South Carolina, including [only] all territories within the borders owned by or ceded to the United States of America.

HISTORY: 1990 Act No. 612, Part II, Section 74A.

13. Texas

TEXAS (Texas Statutes) located in:

Texas TAX CODE: TITLE 2; SUBTITLE E; CHAPTER 151; SUBCHAPTER A. GENERAL PROVISIONS;

Sec. 151.004. “In this state” meanswithin the exterior limits of Texas and includes all territory within these limits ceded to or owned by the United States.

Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982.

14. Virginia

VIRGINIA (Code of Virginia) located in:

Title 58.1 – Taxation, Chapter 6 – Retail Sales and Use Tax

§ 58.1-602. (Contingent expiration date — see note*) Definitions.

“In this Commonwealth” or “in the Commonwealth” means within the limits of the Commonwealth of Virginia and includes all territory within these limits owned by or ceded to the United States of America. [includes means only]

[Code 1950, §§ 58-441.2, 58-441.3, 58-441.6; 1966, c. 151; 1972, c. 680; 1973, c. 313; 1974, c. 431; 1976, cc. 375, 489, 666, 712, 764, 770; 1977, cc. 247, 504; 1978, cc. 50, 82, 181, 505599; 1982, cc. 533, 546, 547, 636, 649; 1983, cc. 100, 184, 384, 414, 557, 565, 599; 1984, cc. 419, 522, 675, 683, 690, 693; 1985, c. 473; 1986, c. 22; 1988, c. 899; 1989, cc. 581, 739; 1995, c. 96; 1999, cc. 138, 187, 723, 981; 2000, c. 425; 2004, c. 60; 2005, cc. 121, 122, 355; 2006, cc. 519, 541, 568, 602; 2007, c. 751; 2013, cc. 766, 783; 2014, c. 359; 2015, c. 252, 656, 665, 706, 784, 819; 1979, cc. 148, 205, 555, 556, 557, 558, 561, 562, 564, 572, 575; 1980, cc. 81, 610, 611, 617, 618, 621, 631, 753, 756; 1981, cc. 398, 400, 405, 409, 416,]

15. Washington

WASHINGTON (Revised Code of Washington) located in:

RCW 82.04.200 “In this state” or “within this state” includes all federal areas lying within the exterior boundaries of the state.”

[1961 c 15 § 82.04.200. Prior: 1955 c 389 § 21; prior: 1949 c 228 § 2, part; 1945 c 249 § 1, part; 1943 c 156 § 2, part; 1941 c 178 § 2, part; 1939 c 225 § 2, part; 1937 c 227 § 2, part; 1935 c 180 § 5, part; Rem. Supp. 1949 § 8370-5, part.]

16. Wisconsin

WISCONSIN (Wisconsin Statutes) located in:

Chapter 77, SUBCHAPTERIII, GENERAL SALES AND USE TAX

WS 77.51(6) “In this state” or “in the state” means within the exterior limits of the state of Wisconsin.

Posted in State income taxes and tagged state corporations