Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 46027 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 46027
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2014-06-20
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“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.
Citator
Cal. Rev. & Tax. Code § 46027 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“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.