### Question
How does the law define State?


### Answer
Under *15 U.S.C. § 7201*, **State** is defined as:

> 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**

