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Business Taxes Law Guide—Revision 2024

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 1. General Provisions and Definitions

Section 46027


46027. "State oil spill contingency plan." [Repealed by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.]


46027. "State waters" or "waters of the state." "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.

History—Added by Stats. 2014, Ch. 35 (SB 861), in effect June 20, 2014.