For purposes of determining class 2 property under A.R.S. § 42-12002, "pipeline companies" are individuals, partnerships, or corporations that are engaged in the business of producing, storing, selling, or transporting within, through, into, or from the state through a pipeline system the following: oil, natural gas, processed gas, manufactured gas, petroleum products, coal, or other products.
Ariz. Admin. Code § R15-4-502