Does California Lie South of 40° North Latitude?

No. California’s southernmost point (San Diego County) is at 32.5° N. The entire state lies north of 40° N? Actually, 40° N cuts through California (near the CA‑OR border). The state extends from ~32.5° N to ~42° N, so part is south of 40° N, part north. The statement “California lies south of 40° latitude” is false because much of the state is north of that line.