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.

Historical Note

Adopted effective August 6, 1986 (Supp. 86-4). Amended paragraph (22) effective February 22, 1989 (Supp. 89-1). Amended by final rulemaking at 5 A.A.R. 2735, effective July 21, 1999 (Supp. 99-3).