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California · Through 2026-09-13

RTC § 46027

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]
  4. CHAPTER 1. General Provisions and Definitions [46001. - 46029.]

“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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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