Revenue and Taxation Code § 46027
‹ § 46025§ 46028 ›Open in browserleginfo ↗46027.
“State waters” or “waters of the state” means any surface water, including saline waters, marine waters, and freshwaters, within the boundaries of the state but does not include groundwater.
(Repealed and added by Stats. 2014, Ch. 35, Sec. 177. (SB 861) Effective June 20, 2014.)