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Individuals committing crimes outside of California but found with stolen goods within the state fall under California's jurisdiction because the illegal act involves possession of stolen property within state borders. The possession of stolen goods is a crime as defined by California law, regardless of where the original theft occurred. This principle is grounded in the idea that states have the authority to enforce their laws when a crime extends into their territory.

By classifying these individuals as liable under California law, it acknowledges the state's responsibility to address crimes that take place within its jurisdiction. This means that even if the crime originated elsewhere, once the stolen goods are in California, the state's legal system can be applied to those individuals to ensure accountability.

In contrast, other options like being punishable by local law enforcement or only subject to state taxes do not capture the legal consequences effectively, as they either don’t encompass the serious criminal implications or focus on taxation rather than law enforcement. Although federal jurisdiction could be considered in certain circumstances (especially for interstate crimes), this scenario specifically aligns with how California law would treat the possession of stolen goods found within its boundaries.