2013 Arizona Revised Statutes
Title 42 - Taxation
§ 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.
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