Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · Arizona · Title 48 — Special Taxing Districts

48-4502. Exclusions from replenishment tax; exemption from groundwater withdrawal fee

265 words·~1 min read·/az/title-48/48-4502

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A district member is not required to pay:
1. A replenishment tax for:
(a)Stored water recovered in the district pursuant to water storage permits and recovery well permits issued by the director of water resources pursuant to title 45.
(b)Groundwater withdrawn for treatment pursuant to CERCLA or pursuant to title 49, chapter 2, article 5 that the district member uses for an irrigation use or transfers to another person for an irrigation use, or that the district member does not use but causes to be recharged, reinjected or otherwise added to an aquifer for the benefit of the active management area where the district is located.
(c)Drought replacement groundwater withdrawn by the district member in a drought year if a debit has been registered to the district's drought relief account for that year, up to the amount of the district member's share of the debit as computed pursuant to section 48-4467, but the replenishment tax applies to any amount of the district member's withdrawals that exceeds the member's share of the debit.
(d)Groundwater that is withdrawn in the district and that is more than the district member's incidental replenishment, if the director has designated the groundwater as groundwater oversupply on a certificate of groundwater oversupply issued under title 45, chapter 2, article 15.
(e)Through December 31, 2009, groundwater that is withdrawn from within the boundaries of the exempted area as prescribed by section 45-411.01, subsection E.
2. A groundwater withdrawal fee for purchase and retirement levied by the director of water resources pursuant to section 45-611, subsection A, paragraph 3.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.