Arizona Statutes
§ 42-14401 — Definition of telecommunications company
Arizona § 42-14401
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 14VALUATION OF CENTRALLY ASSESSED PROPERTY
Art. 9Telecommunications Companies
This text of Arizona § 42-14401 (Definition of telecommunications company) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ariz. Rev. Stat. Ann. § 42-14401 (2026).
Text
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
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-14401, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-14401.