Arizona Statutes
§ 42-5301 — Definition of municipal water delivery system
Arizona § 42-5301
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
Art. 7Tax on Water Use
This text of Arizona § 42-5301 (Definition of municipal water delivery system) 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. § 42-5301 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
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 § 42-5301, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-5301.