How to use Salesforce Multipicklist field in SOQL?

Consider here BillingState  is a Multipicklist and we need to list out only certain states like California and New York.
We can achieve using either INCLUDES or EXCLUDES Operators (its working only multi-select picklists).

Example 1:
list<Account> lstACC = [SELECT Id, Name, BillingState, Country FROM Account where BillingState INCLUDES (‘California’, ‘New York’)];
system.debug(‘LIST OF ACCOUNT’ + lstACC);

Example 2:
String states = ‘California;New York’;
List<Account> lstACC = [select Id, Name, BillingState, Country FROM Account where BillingState INCLUDES  (:states) LIMIT 100];
system.debug(‘LIST OF ACCOUNT’ + lstACC);

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