Ariz. Admin. Code § 15-5-153

Current through Register Vol. 30, No. 43, October 25, 2024

Section R15-5-153 - Four-inch Pipes or Valves

Gross receipts from the sale of pipes, valves, or fire hydrants with an inside diameter of four inches or more are deductible from the tax base if the pipes, valves, or fire hydrants are to be used to transport oil, natural gas, artificial gas, water, or coal slurry.

Ariz. Admin. Code § R15-5-153

Adopted effective August 9, 1993 (Supp. 93-3).