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


AZ Rev Stat § 42-14302 (through 1st Reg Sess 51st Leg. 2013) What's This?

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.

Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.