Arizona Statutes
§ 42-5152 — Presumption
Arizona § 42-5152
JurisdictionArizona
Title 42Arizona Revised Statutes
Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
Art. 4Use Tax
This text of Arizona § 42-5152 (Presumption) 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. § 42-5152 (2026).
Text
It shall be presumed that tangible personal property purchased by any person and brought into this state is purchased for storage, use or consumption in this state.
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Related
Arizona Electric Power Cooperative, Inc. v. Arizona Department of Revenue
393 P.3d 146 (Court of Appeals of Arizona, 2017)
Aepco v. Ador
(Court of Appeals of Arizona, 2017)
Vhs v. Ador
(Court of Appeals of Arizona, 2021)
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 § 42-5152, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/42-5152.