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Arizona Revised Statutes Title 42. Taxation § 42-14501. Definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

In this article, unless the context otherwise requires:

1. “Airport” means any area of land or water designed and set aside for the landing and taking off of aircraft and used, or to be used, in the interest of the public for those purposes.

2. “Airport fuel delivery company” means a company that meets all of the following requirements:

(a) The company is owned exclusively by a consortium of certified air carriers.

(b) The company is formed to provide its owners with jet fuel that is delivered by a fuel storage and hydrant delivery system at an airport in this state.

(c) The company is reimbursed by its owners for costs necessary for its operation.

(d) The company operates on a break-even cash accounting basis under which member contributions and other revenues are equal to the company's total costs of operation.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-14501. Definitions - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-14501/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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