Proof of Facts: Government Style Manual “state”

The U.S. Government Style Manual, 2016 Edition, on p. 32 says the following:

So a LOWER CASE “state” refers to a LEGISLATIVELY FOREIGN state. This is entirely consistent with the capitalization conventions listed in:

Citizenship Status v. Tax Status, Form #10.011, Section 15: Geographical Definitions and Conventions
https://sedm.org/Forms/10-Emancipation/CitizenshipStatusVTaxStatus/CitizenshipVTaxStatus.htm#15_GEOGRAPHICAL_DEFINITIONS_AND_CONVENTIONS

You can find the above manual at:

Style Manual, U.S. Government Printing Office, 2016
govinfo.gov/content/pkg/GPO-STYLEMANUAL-2016/pdf/GPO-STYLEMANUAL-2016.pdf