Arizona § 28-5807 Registration period; proration; retroactive collection

Arizona Statutes

§ 28-5807 — Registration period; proration; retroactive collection

Arizona § 28-5807

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 3Vehicle License Tax

This text of Arizona § 28-5807 (Registration period; proration; retroactive collection) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 28-5807 (2026).

Text

A.The director shall initially register a vehicle with a registration expiration of twelve months from the last day of the month in which the vehicle was initially purchased.

B.The director may register or reregister a vehicle for less than twelve months and prorate the annual vehicle license tax if the director determines proration tends to fulfill the purpose of the monthly registration system.

C.The director shall not collect a vehicle license tax retroactively for any period that the vehicle was not registered if the current owner of the vehicle was not the owner of the vehicle during any part of the period in which the vehicle was not registered.

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A. The director shall initially register a vehicle with a registration expiration of twelve months from the last day of the month in which the vehicle was initially purchased.

B. The director may register or reregister a vehicle for less than twelve months and prorate the annual vehicle license tax if the director determines proration tends to fulfill the purpose of the monthly registration system.

C. The director shall not collect a vehicle license tax retroactively for any period that the vehicle was not registered if the current owner of the vehicle was not the owner of the vehicle during any part of the period in which the vehicle was not registered.