Arizona Laws > Title 42 > Chapter 5 > Article 7 – Tax on Water Use
Current as of: 2023 | Check for updates
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Other versions
| § 42-5301 | Definition of municipal water delivery system |
| § 42-5302 | Levy and payment of tax |
| § 42-5303 | Administration |
| § 42-5304 | Disposition of revenues |
Terms Used In Arizona Laws > Title 42 > Chapter 5 > Article 7 - Tax on Water Use
- Business: includes all activities or acts, personal or corporate, that are engaged in or caused to be engaged in with the object of gain, benefit or advantage, either directly or indirectly, but does not include either:
(a) Casual activities or sales. See Arizona Laws 42-5001
- 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.
- Department: means the department of revenue. See Arizona Laws 42-1001
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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. See Arizona Laws 42-5301