State Codes and Statutes

State Codes and Statutes

Statutes > Arizona > Title42 > 42-14302

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.