“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.
Cal. Rev. & Tax. Code § 46027
General Provisions and Definitions
Known as the Oil Spill Response, Prevention, and Administration Fees Law
The act spans §§ 46001–46751 (158 sections).
Repealed and added by Stats. 2014, Ch. 35, Sec. 177
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.