Arizona Statutes
§ 42-5301 — Definition of municipal water delivery system
Arizona·Title 42 Arizona Revised Statutes·Ch. 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES·Art. 7 Tax on Water Use
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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