2005 Arizona Revised Statutes - Revised Statutes §28-5811  Vehicle license tax and registration fee exemption; national guard and reservists called to active military duty

A. Notwithstanding sections 28-2003 and 28-5801, a member of the United States armed forces, including a member of a national guard or reserve unit, who owned or leased a motor vehicle currently registered in this state on the date the member received orders to report to active military duty outside of this state in support of a worldwide contingency operation of the United States armed forces may renew the registration of the motor vehicle for one year without payment of registration fees and the vehicle license tax if the applicant presents evidence satisfactory to the department that the applicant and the motor vehicle meet all of the requirements of this section.

B. This section applies to:

1. No more than two motor vehicles that were owned or leased by the member of the United States armed forces on the date the member was called to active military duty outside of this state.

2. The surviving spouse or personal representative of a member of the United States armed forces who met the requirements prescribed in subsection A of this section and who died or who is listed as missing in action while serving on active military duty as provided in subsection A of this section.

C. Notwithstanding subsection A of this section, a person who would otherwise qualify for an exemption under subsection A of this section and whose registration fees and vehicle license tax for a motor vehicle were paid during the time the member of the United States armed forces was on active military duty outside of this state is not entitled to a refund but may apply the registration fees and vehicle license taxes paid for the motor vehicle to the next registration year for that motor vehicle.