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Home » US Law » 2022 Arizona Revised Statutes » Title 42 - Taxation » Article 9 - Telecommunications Companies » § 42-14401 – Definition of telecommunications company

42-14401. Definition of telecommunications company

In this article, unless the context otherwise requires " telecommunications company" means any person that owns communications transmission facilities and that provides public telephone or telecommunications exchange or inter-exchange access for compensation to effect two-way communication to, from, through or within this state.