Ariz. Rev. Stat. § 42-14302

Current through L. 2024, ch. 259

Section 42-14302 - Situs and valuation of cars for tax purposes

A car that is described in section 42-14301, paragraph 2 and that is used exclusively in this state or that is used partly in and partly outside this state:

1. Has a situs in this state for purposes of taxation.

2. Is subject to valuation under this article.

A.R.S. § 42-14302