Sections
Article 1 General Provisions and Procedures 42-14001 – 42-14006
Article 2 Mines, Mills and Smelters 42-14051 – 42-14054
Article 3 Oil, Gas and Geothermal Properties 42-14101 – 42-14106
Article 4 Gas, Water, Electric and Sewer and Wastewater Utilities 42-14151 – 42-14159
Article 5 Pipelines 42-14201 – 42-14204
Article 6 Valuation and Taxation of Airline Companies 42-14251 – 42-14257
Article 7 Valuation and Taxation of Private Car Companies 42-14301 – 42-14309
Article 8 Railroad Companies 42-14351 – 42-14358
Article 9 Telecommunications Companies 42-14401 – 42-14404
Article 10 Airport Fuel Delivery Companies 42-14501 – 42-14503

Terms Used In Arizona Laws > Title 42 > Chapter 14

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Address: means a mailing address. See Arizona Laws 10-140
  • Air commerce: means the scheduled transportation by aircraft of persons or property for hire in interstate, intrastate or international transportation. See Arizona Laws 42-14251
  • Aircraft: means any device that is used or designed for navigation or flight through the air. See Arizona Laws 42-14251
  • Airline company: means any person who directly or indirectly undertakes to engage in the business of scheduled air commerce. See Arizona Laws 42-14251
  • Airport: means any area of land or water designed and set aside for the landing and taking off of aircraft and used, or to be used, in the interest of the public for those purposes. See Arizona Laws 42-14501
  • Airport fuel delivery company: means a company that meets all of the following requirements:

    (a) The company is owned exclusively by a consortium of certified air carriers. See Arizona Laws 42-14501

  • Amortization: Paying off a loan by regular installments.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Articles of incorporation: means the original or restated articles of incorporation or articles of merger and all amendments to the articles of incorporation or merger and includes amended and restated articles of incorporation and articles of amendment and merger. See Arizona Laws 10-140
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bylaws: means the code of rules adopted for the regulation or management of the affairs of the corporation irrespective of the name by which those rules are designated. See Arizona Laws 10-140
  • Commission: means the Arizona corporation commission. See Arizona Laws 10-140
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Court: means the tax court or superior court, whichever is applicable. See Arizona Laws 42-1001
  • Court: means the superior court of this state. See Arizona Laws 10-140
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deliver: includes sending by mail, private courier, fax or electronic transmission. See Arizona Laws 10-140
  • Delivery: means actual receipt by the person or entity to which directed and for electronic transmissions means receipt as described in section 44-7015, subsection B. See Arizona Laws 10-140
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Director: means the director of the department. See Arizona Laws 42-1001
  • domestic corporation: means a corporation for profit that is not a foreign corporation and that is incorporated under or subject to chapters 1 through 17 of this title. See Arizona Laws 10-140
  • Due date: means the next business day if a due date of any report, claim, return, statement, payment, deposit, petition, notice or other document or filing falls on Saturday, Sunday or a legal holiday. See Arizona Laws 42-11001
  • E-mail: means an electronic transmission of a message to an e-mail address. See Arizona Laws 42-1001
  • Electronic transmission: means an electronic record as defined in section 44-7002 that is sent pursuant to section 44-7015. See Arizona Laws 10-140
  • Employee: includes an officer but not a director. See Arizona Laws 10-140
  • Entire receipts: means , as applied to a private car company operating partly in and partly outside this state, all earnings on business beginning and ending in this state, and a proportion based on the proportion of mileage in this state to the entire mileage over which the business is done, of earnings on all trans-state and interstate business passing through, into or out of this state. See Arizona Laws 42-14301
  • Entity: includes a corporation, foreign corporation, not for profit corporation, profit and not for profit unincorporated association, nonprofit corporation, close corporation, corporation sole or limited liability company, a professional corporation, association or limited liability company, a business trust, estate, partnership, registered limited liability partnership, trust or joint venture, two or more persons having a joint or common economic interest, any person other than an individual and a state, the United States and a foreign government. See Arizona Laws 10-140
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executed by the corporation: means executed by manual or facsimile signature on behalf of the corporation by a duly authorized officer or, if the corporation is in the hands of a receiver or trustee, by the receiver or trustee. See Arizona Laws 10-140
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Filing: means the commission completing the following procedure with respect to any document delivered for that purpose:

    (a) Determining that the filing fee requirements of section 10-122 have been satisfied. See Arizona Laws 10-140

  • Fleet type: means aircraft type and model. See Arizona Laws 42-14251
  • Flight property: means all airline company aircraft of the types used in this state except aircraft that are permanently removed from operations. See Arizona Laws 42-14251
  • Foreign corporation: means a corporation for profit that is incorporated under a law other than the law of this state. See Arizona Laws 10-140
  • Gas: means :

    (a) Natural gas, including casinghead gas. See Arizona Laws 42-14101

  • Gross production: means all oil, gas or geothermal resources that are produced and saved except:

    (a) Any interest of the United States or this state or of any other person or entity that is exempt under the laws of the United States or the constitution or laws of this state in any oil, gas or geothermal resources or in the proceeds of oil, gas or geothermal resources. See Arizona Laws 42-14101

  • Gross yield: means the amount for which the gross production is sold in the immediate vicinity of the well or, if not sold on the property, the field or posted price or representative market price at the well of oil, gas or geothermal resources that are transported from the property. See Arizona Laws 42-14101
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Individual: includes the estate of an incompetent or deceased individual. See Arizona Laws 10-140
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Known place of business: means the known place of business required to be maintained pursuant to section 10-501. See Arizona Laws 10-140
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Member: means , without regard to what a person is called in the articles of incorporation or bylaws, any person or persons who, pursuant to a provision of a corporation's articles of incorporation or bylaws, have the right to vote for the election of a director or directors. See Arizona Laws 10-3140
  • Membership: refers to the rights and obligations a member or members have pursuant to a corporation's articles of incorporation and bylaws and chapters 24 through 40 of this title. See Arizona Laws 10-3140
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Oath: includes an affirmation or declaration. See Arizona Laws 1-215
  • Oil: means crude petroleum oil and other hydrocarbons regardless of gravity that are produced at the well in liquid form by ordinary production methods and that are not the result of condensation of gas after it leaves the reservoir. See Arizona Laws 42-14101
  • operated: means regularly scheduled aircraft landings or takeoffs. See Arizona Laws 42-14251
  • Original cost: means the capitalized acquisition cost to the original purchaser from the manufacturer of airframes and engines plus substantial modifications. See Arizona Laws 42-14251
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
  • Person: includes an individual and entity. See Arizona Laws 10-140
  • Personal property: includes property of every kind, both tangible and intangible, not included in the term real estate. See Arizona Laws 42-11001
  • Principal office: means the office, in or out of this state, so designated in the annual report where the principal executive offices of a domestic or foreign corporation are located or in any other document executed by the corporation by an officer and delivered to the commission for filing. See Arizona Laws 10-140
  • Private car company: means a person who is engaged in the business of operating, furnishing or leasing cars, whether or not owned by the person and regardless of what name is applied to the cars, to be used for transporting or accommodating persons or freight over railroad lines that are located wholly or partially in this state and that are not owned, leased or operated by that person. See Arizona Laws 42-14301
  • Proceeding: includes a civil suit and a criminal, administrative and investigatory action. See Arizona Laws 10-140
  • Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
  • Producer: means a person who owns, controls or leases, either as lessor or lessee, or who has any other interest in oil, gas or geothermal resource lands or oil, gas or geothermal resource wells on January 1 of each year if any person produced any oil, gas or geothermal resource in any manner from the lands or wells during the preceding calendar year. See Arizona Laws 42-14101
  • production: means any taking of oil or gas from any land in this state that is under the state's jurisdiction. See Arizona Laws 42-14101
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Real estate: includes the ownership of, claim to, possession of or right of possession to lands or patented mines. See Arizona Laws 42-11001
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Roll: means the assessment and tax roll. See Arizona Laws 42-11001
  • Secondary property taxes: means :

    (a) Ad valorem taxes or special property assessments that are used to pay the principal of and the interest and redemption charges on bonded indebtedness or other lawful long-term obligations that are issued or incurred for a specific capital purpose by a municipality, county or taxing district. See Arizona Laws 42-11001

  • Service of process: The service of writs or summonses to the appropriate party.
  • Small flight property: means all airline company aircraft of the types that are used in this state, not permanently removed from operations, with a maximum passenger capacity of less than fifty-six seats and a maximum payload capacity of less than eighteen thousand pounds. See Arizona Laws 42-14251
  • state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
  • State ground time: means the number of minutes that flight property is considered to be on the ground in this state during the preceding calendar year and is computed by multiplying the number of departures of flight property in this state during the preceding calendar year by forty-five. See Arizona Laws 42-14251
  • System ground time: means the number of minutes that flight property is on the ground systemwide during the preceding calendar year and is computed by subtracting the number of revenue and nonrevenue airborne minutes of all flight property during the preceding calendar year from aircraft time. See Arizona Laws 42-14251
  • 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. See Arizona Laws 42-14401
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
  • Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001
  • Valuation year: means :

    (a) For real property and property valued by the department, the calendar year preceding the year in which the taxes are levied. See Arizona Laws 42-11001

  • Voting power: means the total number of votes entitled to be cast for the election of directors at the time the determination of voting power is made, excluding a vote that is contingent on the happening of a condition or event that has not occurred at the time. See Arizona Laws 10-3140
  • Writing: includes printing. See Arizona Laws 1-215
  • written: includes blockchain technology as defined in section 44-7061. See Arizona Laws 10-140