"Waters of the state" shall mean all waters within the jurisdiction of this state, including streams, lakes, ponds, impounding reservoirs, marshes, wetlands, watercourses, waterways, wells, springs, irrigation systems, drainage systems, and all other bodies or accumulations of water, surface and underground, natural or artificial, public or private, situated wholly or partly within or bordering upon the state.
132 Neb. Admin. Code, ch. 1, § 148