Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 0.5 > Chapter 5 - Taxpayer Reporting

• County: includes city and county. See California Water Code 14
• stream system: includes stream, lake, or other body of water, and tributaries and contributory sources, but does not include an underground water supply other than a subterranean stream flowing through known and definite channels. See California Water Code 2500
• water: includes the term "use of water. See California Water Code 1000