42-14302. Situs and valuation of cars for tax purposes
48 words·~1 min read·
/az/title-42/42-14302A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.