### Question
Can you define what water treatment works facility means?


### Answer
**Water treatment works facility** is defined as the following in *26 U.S.C. § 7701*:

> 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**

