My first source is going to be the NEC Handbook, My second source along with the dictionary wil be another handbook Magraw Hill NEc handbook
Throughout Article 555, the physical location of electrical equipment is referenced to the electrical datum plane, which is used as a horizontal benchmark on land and on floating piers. The definition of electrical datum plane encompasses areas subject to tidal movement and areas in which the water level is affected only by conditions such as climate (rain or snow fall) or by human intervention (the opening or closing of dams and floodgates). In either case, the term covers the normal highest water level, such as astronomical high tides. The term does not cover extremes due to natural or manmade disasters.
NEC Handbook 2008