"... would require a domestic general corporation or foreign corporation that is a publicly held corporation, as defined, whose principal executive offices, acc

"... would require a domestic general corporation or foreign corporation that is a publicly held corporation, as defined, whose principal executive offices, according to the corporation’s SEC 10-K form, are located in California" Thus, out of state businesses like Delaware corps are likely exempt. For the full text of SB 826, https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=201720180SB826 https://leginfo.legislature.ca.gov/faces/billTextClient.xhtm...