{"data":{"id":"us-az/a.r.s.-42-14302","jurisdiction":"us-az","citation":"A.R.S. § 42-14302","heading":"Situs and valuation of cars for tax purposes","body":"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:\n\n1. Has a situs in this state for purposes of taxation.\n\n2. Is subject to valuation under this article.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/14302.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"23ce27dce4006b1f250d5ad34eaf79d7251e6d80cf28109a6bd3a63ccbb484d1","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-14301","next":"us-az/a.r.s.-42-14303"},"notice":"GroundRules: Original legal text. Not legal advice."}