Arizona Revised Statutes Title 28. Transportation § 28-5811. Vehicle license tax and registration fee exemption; United States armed forces members

A. Notwithstanding §§ 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:

B. This section applies to:

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.