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Bathtub and shower floors and walls above bathtubs with installed shower heads and in shower compartments shall be finished with a nonabsorbent surface. Such wall surfaces shall extend to a height of not less than 6 feet (1829 mm) above the floor.
any parts located within a zone measured 3 feet (914 mm) horizontally and 8 feet (2438 mm) vertically from the top of a bathtub rim or shower stall ...