Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 14. VALUATION OF CENTRALLY ASSESSED PROPERTY |
Article 7. Valuation and Taxation of Private Car Companies |
Sec 42-14302. Situs and valuation of cars for tax purposes
Latest version.
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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.