Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 14. VALUATION OF CENTRALLY ASSESSED PROPERTY |
Article 9. Telecommunications Companies |
Sec 42-14401. Definition of telecommunications company
Latest version.
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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.