DIVISION 2. OTHER TAXES 6001-61050›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 1. General Provisions and Definitions 46001-46029

§ 46027

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

“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(Repealed and added by Stats. 2014, Ch. 35, Sec. 177.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.)

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California Revenue and Taxation Code

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