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Current as of January 01, 2025 | Updated by Findlaw Staff
A car that is described in § 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.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-14302. Situs and valuation of cars for tax purposes - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-14302/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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