42-5068. Private car line classification
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/az/title-42/42-5068A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. The private car line classification is comprised of the business of operating a private car company, as defined in section 42-14301, from one point to another point in this state.
B. The tax base for the private car line classification is the gross proceeds of sales or gross income derived from the business.