Section 10.115 - California(a) "California," when used with respect to a bank means, in the case of a state bank, a bank which is organized under the laws of the State of California and, in the case of a national bank, a national bank which maintains its head office in the State of California.(b) "California," when used with respect to an office of a bank, means an office which is located in the State of California.(c) "California" when used with respect to any corporation other than a bank, means a corporation which is organized under the laws of the State of California.Cal. Code Regs. Tit. 10, § 10.115