{"data":{"id":"us-ca/rtc-46027","jurisdiction":"us-ca","citation":"RTC § 46027","heading":"","body":"“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.","path":["Revenue and Taxation Code - RTC","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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"39fdf2da02bab6e20753b1881687c8e88c1ecb5fe356f49adfa87c384bff1085","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-46025","next":"us-ca/rtc-46028"},"notice":"GroundRules: Original legal text. Not legal advice."}