Arizona § 48-4501 - Annual replenishment tax; amount
Full text of Arizona Arizona Revised Statutes § 48-4501 — Annual replenishment tax; amount, with citation guidance and answers to common questions.
§ 48-4501. Annual replenishment tax; amount
A. The board shall levy an annual replenishment tax for the privilege of withdrawing groundwater in the district. The tax shall be levied against each district member whose replenishment account under section 48-4464 contains a debit balance as of June 30 each year. The tax shall be levied at a rate that will be sufficient to produce the amount of money estimated to pay the water acquisition costs of an amount of water necessary to offset the debit balances of all members' replenishment accounts as reported pursuant to section 48-4466, subsection B.
B. On or before August 15 of each year, the district shall transmit a statement to each district member that is subject to the replenishment tax stating the amount of replenishment tax.
C. On or before October 15 of each year, each district member shall pay to the district an amount equal to the replenishment tax multiplied by the net debit balance in the member's replenishment account as computed pursuant to section 48-4464.
D. The district shall credit all revenues it collects under this section to the water acquisition fund.
E. The district shall replenish water in an amount that is sufficient to offset the debit balances of all members' replenishment accounts computed pursuant to subsection A of this section.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-4501
What does Arizona Revised Statutes § 48-4501 cover?
Section 48-4501 ("Annual replenishment tax; amount") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 48-4501?
A common citation format is "Arizona Revised Statutes § 48-4501" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 48-4501 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.