2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-14305 Determination of valuation

AZ Rev Stat § 42-14305 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-14305. Determination of valuation

A. On or before June 15 the department shall determine the full cash value of the company's property in this state whether it is used in intrastate or interstate business. That value constitutes the full cash value of the property of the private car company in this state for that year.

B. The valuation required by this section is the value determined as of January 1 of the valuation year.

C. The department shall immediately transmit the valuation to the private car company by first class mail.

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.