Iowa Admin. Code r. 701—252.1(423G) — Definitions

252.1(1) Incorporation of definitions. To the extent they are consistent with Iowa Code chapter 423G, all words and phrases used in this chapter mean the same as defined in Iowa Code section 423.1. 252.1(2) Chapter-specific definitions. For the purposes of this chapter, unless the context otherwise requires: “Facilities” means any storage tanks, water towers, wells, plants, reservoirs, aqueducts, hydrants, pumps, pipes, or any other similar devices, mechanisms, equipment, or amenities designed to hold, treat, sanitize, or deliver water. “State-imposed tax” or “tax,” unless otherwise indicated, means the water service excise tax imposed by Iowa Code section 423G.3. “Water utility” means the same as defined in Iowa Code section 423.3(103). “Corporation” as used in Iowa Code section 476.1 and as incorporated by Iowa Code section 423.3(103) includes municipal corporations.