Ariz. Rev. Stat. § 42-14302 – Situs and valuation of cars for tax purposes | Midpage
§ 42-14302
Ariz. Rev. Stat. § 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.