2018 Arizona Revised Statutes
Title 28 - Transportation
§ 28-5805; Version 2 Motor vehicle powered by alternative fuel; classification; vehicle license tax; definitions
28-5805. Motor vehicle powered by alternative fuel; classification; vehicle license tax; definitions
(L18, Ch. 265, sec. 2. Eff. 1/1/20)
A. A separate classification of motor vehicles is established for purposes of taxation pursuant to article IX, section 11, Constitution of Arizona, that consists of motor vehicles that are powered by alternative fuel and for which the department issues an alternative fuel vehicle special plate or sticker pursuant to section 28-2416.
B. Notwithstanding section 28-5801, the registering officer shall collect at the time of application for and before registration of the motor vehicle that is classified under this section an annual license tax of four dollars for each one hundred dollars in value. The motor vehicle value is determined as follows:
1. For a motor vehicle that is purchased before January 1, 2020, the value of the motor vehicle is a percentage set by the director of the manufacturer's base retail price of the motor vehicle. After the first twelve months of the life of the motor vehicle as determined by its initial registration, the value of the motor vehicle is fifteen percent less for each twelve-month period than the manufacturer's base retail price of the motor vehicle.
2. For a motor vehicle that is ten thousand pounds or less gross vehicle weight and that is purchased on or after January 1, 2020, during the first twelve months of the life of the motor vehicle as determined by its initial registration, the value of the motor vehicle is thirty percent of the manufacturer's base retail price of the motor vehicle. During each succeeding twelve-month period, the value of the motor vehicle is fifteen percent less than the value for the preceding twelve-month period.
C. The minimum amount of the license tax computed under this section is five dollars per year for each motor vehicle subject to the tax.
D. Except as specifically provided in this section, the vehicle license tax on a motor vehicle classified under this section is governed by this article.
E. The vehicle license tax on a motor vehicle that exceeds ten thousand pounds gross vehicle weight, that is powered by alternative fuel and that is purchased on or after January 1, 2020 is collected pursuant to section 28-5801.
F. For purposes of this section:
1. " Alternative fuel" has the same meaning prescribed in section 1-215.
2. " Motor vehicle" means a vehicle that meets the safety standards of the national highway traffic safety administration and includes neighborhood electric vehicles that meet the standards prescribed in 49 Code of Federal Regulations section 571.500, except that, if a vehicle is designed to be operated at speeds of twenty miles per hour or less, the vehicle is not required to have a seventeen digit vehicle identification number.
