Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-14401
Definition of telecommunications company
Official textazleg.gov
42-14401 . Definition of telecommunications company 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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In this chapter (40 sections)
- 42-14156 · Computing valuation of electric generation facilities;…
- 42-14157 · Allocation of electric transmission, distribution and…
- 42-14158 · Existing generation facilities; computing adjusted original…
- 42-14159 · Computing valuation of distribution cooperatives; standard…
- 42-14201 · Annual determination of valuation
- 42-14202 · Annual report for determining valuation; failure to file;…
- 42-14203 · Determining and reporting valuation
- 42-14204 · Computing valuation of pipelines; definitions
- 42-14205 · Adjustments to base value to reflect market value
- 42-14251 · Definitions
- 42-14252 · Annual determination of valuation
- 42-14253 · Annual report for purposes of determining valuation; failure…
- 42-14254 · Determination of value
- 42-14255 · Assessment, levy and collection of tax; limitation on small…
- 42-14256 · Administrative review and appeal
- 42-14257 · Debt; lien
- 42-14301 · Definitions
- 42-14302 · Situs and valuation of cars for tax purposes
- 42-14303 · Annual statement
- 42-14304 · Failure to make annual statement; penalty; action for…
- 42-14305 · Determination of valuation
- 42-14306 · Administrative review of valuation
- 42-14307 · Appeals
- 42-14308 · Assessment, levy and collection of tax
- 42-14309 · Debt; lien
- 42-14351 · Annual determination of valuation
- 42-14352 · Annual statement
- 42-14353 · Failure or refusal to make annual statement; penalty
- 42-14354 · Determining valuation of railroad company operating property
- 42-14355 · Computing valuation; definitions
- 42-14356 · Adjustments to achieve comparability
- 42-14357 · Transmitting valuation to taxing jurisdictions; apportionment
- 42-14358 · Entering statement on assessment roll
- 42-14401 · Definition of telecommunications company
- 42-14402 · Annual statement; failure or refusal to make annual…
- 42-14403 · Determining valuation; definitions
- 42-14404 · Apportionment of valuation
- 42-14501 · Definitions
- 42-14502 · Exclusive method and procedure of valuation
- 42-14503 · Computing valuation of airport fuel delivery company…