Arizona Statutes
§ 42-19103 — Proration of tax on property that is leased or rented from inventory
Arizona § 42-19103
This text of Arizona § 42-19103 (Proration of tax on property that is leased or rented from inventory) 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. § 42-19103 (2026).
Text
The taxes that are levied on personal property that is periodically leased or rented from the inventory of retailers or wholesalers assessed pursuant to section 42-19005 shall be prorated by three hundred sixty-fifths to be determined by the number of days the property is leased or rented.
Free access — add to your briefcase to read the full text and ask questions with AI
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 § 42-19103, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-19103.