Arizona Statutes
§ 42-14302 — Situs and valuation of cars for tax purposes
Arizona § 42-14302
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 14VALUATION OF CENTRALLY ASSESSED PROPERTY
Art. 7Valuation and Taxation of Private Car Companies
This text of Arizona § 42-14302 (Situs and valuation of cars for tax purposes) 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. § 42-14302 (2026).
Text
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.
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Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibitedCite This Page — Counsel Stack
Bluebook (online)
Arizona § 42-14302, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-14302.