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ARIZONA STATUTES AND CODES
42-14302
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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. |
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