Arizona Statutes
§ 42-14401 — Definition of telecommunications company
Arizona·Title 42 Arizona Revised Statutes·Ch. 14 VALUATION OF CENTRALLY ASSESSED PROPERTY·Art. 9 Telecommunications Companies
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.
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Related
Cable One, Inc. v. Arizona Department of Revenue
304 P.3d 1098 (Court of Appeals of Arizona, 2013)
Excell Agent Services, L.L.C. v. Arizona Department of Revenue
209 P.3d 1052 (Court of Appeals of Arizona, 2008)
Nearby Sections
15
§ 42-1001
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Double taxation prohibited