The in lieu water that is delivered pursuant to a groundwater savings facility permit and a water storage permit issued under this chapter is deemed to be groundwater for all purposes of chapter 2 of this title as if the recipient of the in lieu water had withdrawn it from a well. The recipient is responsible for all records, reports and fees required by chapter 2 of this title relating to the in lieu water received.
A.R.S. § 45-873.01