Revenue and Taxation Code section 46027

“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.

Source: Section 46027, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=46027. (updated Jun. 20, 2014; accessed Jul. 21, 2025).

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Up to date

Verified:
Jul. 21, 2025

§ 46027's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_46027

Original Source: Section 46027, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=46027. (last accessed May 12, 2025).