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Re:UTC vs. UT1 time and other nuances (2020) by thethirdone on Saturday August 13, 2022 @10:52PM (#32455915)
The current SI second[0] does not make any mention of Earth. Elevation does not factor into the definition.

[0]: https://www.bipm.org/documents/20126/41483022/SI-Brochure-9-... page 16

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