{"data":{"id":"us-az/a.r.s.-42-15305","jurisdiction":"us-az","citation":"A.R.S. § 42-15305","heading":"Applicability","body":"This article does not alter the definition of, or the characteristics used to determine ownership under applicable law.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/15305.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"72d8f12c91fcb210e1963a921b121cfe01c19a46540b224804ca00266e306bab","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-15304","next":"us-az/a.r.s.-42-16001"},"notice":"GroundRules: Original legal text. Not legal advice."}