SOUTH CAROLINA
UNIFORM COMMERCIAL CODE
comes the same definitions:
SECTION 36-9-307. Location of debtor
(h) The United States is located in the District of Columbia.
SECTION 36-9-102.
Definitions and index of definitions.
(77) "State" means a State of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States.
26 U.S. Code Subtitle F - Procedure and Administration
CHAPTER 79—DEFINITIONS (§§ 7701 – 7705)
§ 7701. Definitions
(9)United States
The term “United States” when used in a geographical sense includes only the States and the District of Columbia.
(10)State
The term “State” shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.