42-14302. Situs and valuation of cars for tax purposes 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.
Arizona Legal Code
§ 42.14302
Source: https://www.azleg.gov/ars/42/14302.htm· Version 2026