### Question
How is the "State" defined?


### Answer
The term **State** is defined in *15 U.S.C. § 7201* as follows -

> any State of the United States, the District of Columbia, Puerto Rico, the Virgin Islands, or any other territory or possession of the United States

#### Citation:
  - *15 U.S.C. § 7201*
  - Heading: **CHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY**

