California Revenue & Taxation Code Cal. Rev. & Tax. Code § 46027 Official textleginfo.legislature.ca.govlast amended Jun 20, 2014SharePrintCopy citation “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: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous46025Next ›46028 Nearby sections (25 sections)460094601046011460124601346017460204602146022460234602446025460274602846029460514605246053460544610146151461524615346153.546154Full table of contents →