Ariz. Rev. Stat. § 41-4040 – Reports by dealers to department of revenue and county assessor

A. Every dealer who acquires or sells a previously titled manufactured home or mobile home, as defined in section 42-19151, shall submit a written report of all such acquisitions and sales to the department of revenue and to the county assessor of the county where such dealer is located. Such report shall be submitted by the fifteenth day of each month for the period of the previous calendar month and shall include:
1. 1. The manufacturer, brand name or model, size, factory list price, total selling price and serial number of such manufactured home or mobile home.
2. 2. The name and address of the person from whom such manufactured home or mobile home was acquired and the last previous location of such manufactured home or mobile home.
3. 3. The name and address of the person to whom such manufactured home or mobile home was sold.
4. 4. The new location of such manufactured home or mobile home if such location is known to the dealer.
B. Every dealer shall comply with the reporting provisions of this section. The information required in subsection A of this section shall be forwarded by dealers of manufactured homes and factory-built buildings to the department by the fifteenth day of the month after the reporting period or a statement that no sales have occurred for that month.
C. Each dealer of manufactured homes shall also make and maintain the records and make the reports required pursuant to this article.
D. Before the sale of a manufactured home each dealer shall convey notice in writing to the prospective buyer that the utility service facilities for manufactured home spaces are not standardized and compatibility between a chosen manufactured home space and a manufactured home to be purchased is the buyer's responsibility. Before the sale of a used manufactured home each dealer shall notify the prospective buyer in writing of the existence and amount of any tax lien on record against the unit.
E. The dealer shall provide a notification form to the buyer, as approved by the board, part of which shall contain the buyer's signature and other information to be completed by the dealer that when forwarded to the department constitutes compliance with the reporting requirements of subsection B of this section.