California Revenue and Taxation Code
§ 46027
RTC § 46027 Effective Jun 20, 2014Div. 2 · Part 24 · Ch. 1
Statute text
View on leginfo.ca.gov“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.
Legislative history
Repealed and added by Stats. 2014, Ch. 35, Sec. 177. (SB 861) Effective June 20, 2014.