28-5811. Vehicle license tax and registration
fee exemption; United States armed forces members
A. Notwithstanding sections 28-2003 and 28-5801, an Arizona resident who is a
member of the United States armed forces, including a member of a national guard or
reserve unit, who is deployed in support of a worldwide contingency operation of the
United States armed forces may register or renew the registration of a 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 meets the
requirements of this section. The exemption from payment of registration fees and the
vehicle license tax pursuant to this subsection may be taken only as follows:
1. A total of one time by the member, the member's spouse or the member's legally
designated representative pursuant to subsection B of this section.
2. From the time of deployment until one year after the member is discharged from
the military.
B. This section applies to:
1. No more than two motor vehicles owned or leased by the member of the United
States armed forces.
2. The surviving spouse or legally designated 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 as provided in subsection A of
this section 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 period for that motor
vehicle.
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