A.R.S. § 42-14302 — Situs and valuation of cars for tax purposes

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.