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Home » US Law » 2022 Arizona Revised Statutes » Title 42 - Taxation » Article 7 - Tax on Water Use » § 42-5301 – Definition of municipal water delivery system

42-5301. Definition of municipal water delivery system

In this article, unless the context otherwise requires " municipal water delivery system" means an entity that distributes or sells potable water primarily through a pipeline delivery system which is owned by either:

1. A city or town incorporated or chartered under the constitution and laws of this state.

2. A private entity which is regulated as a public service corporation by the Arizona corporation commission under a certificate of public convenience and necessity.

3. A special taxing district established under title 48, chapter 6.

4. An entity which is regulated as a water supply system by the department of environmental quality.