(a) “Branch office,” when used with respect to a California state bank, means any place at which such bank, in case it is a commercial bank, engages in the business of receiving deposits, paying checks, or making loans or any place at which such bank, in case it is a trust company, engages in the business of receiving fiduciary assets or administering fiduciary accounts. However, a place at which a California state bank engages in one or more of the following activities does not on that account constitute a branch office of the bank:

(b) “Branch office,” when used to designate a United States office of a foreign (other nation) bank, means a limited branch office, retail branch office, or wholesale branch office. “Branch office,” when used with respect to a foreign (other nation) bank, includes both state and federal branch offices.

(c) “Branch office,” when used with respect to a California state bank, does not include an automated teller machine branch office (as defined in Financial Code Section 550).