701—252.1(423G) Definitions.
	252.1(1) Incorporation of definitions. To the extent they are consistent with Iowa Code chapter 423G, all words and phrases used in this chapter shall mean the same as defined in Iowa Code section 423.1 and rule 701—200.1(423).
	252.1(2) Chapter-specific definitions. For the purposes of this chapter, unless the context otherwise requires:
“Facilities” means any storage tanks, water towers, wells, plants, reservoirs, aqueducts, hydrants, pumps, pipes, or any other similar devices, mechanisms, equipment, or amenities designed to hold, treat, sanitize, or deliver water.
“State-imposed tax” or “tax,” unless otherwise indicated, means the water service excise tax imposed by Iowa Code section 423G.3.
“Water utility” means the same as defined in Iowa Code section 423.3(103). “Corporation” as used in Iowa Code section 476.1(3) and as incorporated by Iowa Code section 423.3(103), includes municipal corporations. See 1968 Iowa Op.	Atty. Gen.	1-21, 1968 WL 172465.
This rule is intended to implement Iowa Code sections 423G.2 and 423G.3.
[ARC 4217C, IAB 1/2/19, effective 2/6/19; ARC 6508C, IAB 9/7/22, effective 10/12/22]