Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5301 — Definition of municipal water delivery system
42-5301 . Definition of municipal water delivery system 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.
Source: official text