Arizona Laws 48-4502. Exclusions from replenishment tax; exemption from groundwater withdrawal fee
A district member is not required to pay:
Terms Used In Arizona Laws 48-4502
- Active management area: means an active management area established under Title 45, Chapter 2, Article 2. See Arizona Laws 48-4401
- CERCLA: means the comprehensive environmental response, compensation, and liability act of 1980, as amended (P. See Arizona Laws 48-4401
- Director: means the director of water resources. See Arizona Laws 48-4401
- District: means a groundwater replenishment district established under this chapter. See Arizona Laws 48-4401
- Drought year: means :
(a) A year in which the district member's actual central Arizona project water supply is less than eighty per cent of the district member's normal central Arizona project water supply, if the district member's actual central Arizona project water supply is also less than the amount of central Arizona project water ordered by the district member from a multi-county water conservation district. See Arizona Laws 48-4401
- member: means a municipality that contains a service area and petitions for the formation of the district or petitions for the expansion of the district pursuant to this title. See Arizona Laws 48-4401
- Person: means an individual, public or private corporation, company, partnership, firm, association, society, estate or trust, any other public organization or enterprise, the United States, any state, territory or country or a governmental entity, political subdivision or municipal corporation organized under or subject to the constitution and laws of this state. See Arizona Laws 48-4401
- Replenishment tax: means the taxes imposed by sections 48-4470, 48-4472 and 48-4501 on district members for the privilege of withdrawing groundwater. See Arizona Laws 48-4401
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(b) Groundwater withdrawn for treatment pursuant to CERCLA or pursuant to Title 49, Chapter 2, Article 5 that the district member uses for an irrigation use or transfers to another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(c) Drought replacement groundwater withdrawn by the district member in a drought year if a debit has been registered to the district’s drought relief account for that year, up to the amount of the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.