### Question
How does DEFINITIONS define water treatment works facility?


### Answer
Under *26 U.S.C. § 7701*, **water treatment works facility** is defined as:

> any treatment works within the meaning of section 212(2) of the Federal Water Pollution Control Act

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

