{"data":{"id":"us-ca/rtc-30013","jurisdiction":"us-ca","citation":"RTC § 30013","heading":"","body":"“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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 1. General Provisions and Definitions [30001. - 30019.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"dbebd888f49b35518211c2e829b7fbcf578b196b535dd643df06640590fdfb81","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30012","next":"us-ca/rtc-30014"},"notice":"GroundRules: Original legal text. Not legal advice."}