---
kind: "section"
citation: "11 C.F.R. § 9032.11"
title: "11"
number: "9032.11"
heading: "State."
url: "https://uscodex.org/cfr/11/9032.11"
---

# §9032.11. State.


State means each State of the United States, Puerto Rico, American Samoa, the Virgin Islands, the District of Columbia, and Guam.


## Notes

### Amendments

[64 FR 49363, Sept. 13, 1999]

### Authority

Authority: 26 U.S.C. 9032 and 9039(b).

### Source

Source: 56 FR 35929, July 29, 1991, unless otherwise noted.

### Amendments

[64 FR 49363, Sept. 13, 1999]