2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-14302 Situs and valuation of cars for tax purposes
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.
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