“Foreign country” means any jurisdiction other than one embraced within the United States.

(Repealed and added by Stats. 1955, Ch. 939.)

Terms Used In California Revenue and Taxation Code 17019

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.