28-5801. Vehicle license tax rate A. At the time of application for and before registration each year of a vehicle, the registering officer shall collect the vehicle license tax imposed by article IX, section 11, Constitution of Arizona. On the taxpayer’s vehicle license tax bill, the registering officer shall provide the taxpayer with the following: […]
28-5802. Vehicle license tax exemption; veterans A. Notwithstanding sections 28-2003 and 28-5801, the registering officer shall not collect a vehicle license tax or registration fee from: 1. A veteran residing in this state for a vehicle or any replacement of the vehicle acquired by financial aid from the United States department of veterans affairs pursuant […]
28-5803. Vehicle license tax exemption; individuals with disabilities A. Notwithstanding section 28-5801, the registering officer shall not collect a vehicle license tax for a vehicle owned by a resident who is a recipient of public monies as an individual with a disability under title 16 of the social security act. B. A resident claiming the […]
28-5803.01. Vehicle license tax and registration fee exemption; spouse or dependents of first responder or military member; applicability; definitions A. Notwithstanding sections 28-2003 and 28-5801, beginning January 1, 2016, the registering officer may not collect a vehicle license tax or registration fee for a vehicle owned by a surviving spouse or a surviving dependent of […]
28-5804. Privately owned motor vehicle used as school bus; classification; vehicle license tax A. A separate classification of motor vehicles is established for purposes of taxation pursuant to article IX, section 11, Constitution of Arizona, that consists of privately owned motor vehicles that are exclusively operated as school buses. B. Notwithstanding section 28-5801, the registering […]
28-5805. Motor vehicle powered by alternative fuel; classification; vehicle license tax; definitions A. A separate classification of motor vehicles is established for purposes of taxation pursuant to article IX, section 11, Constitution of Arizona, that consists of motor vehicles that are powered by alternative fuel and for which the department issues an alternative fuel vehicle […]
28-5806. Privately owned motor vehicle used for ambulance or fire fighting services; classification; vehicle license tax; definition A. A separate classification of motor vehicles is established for purposes of taxation pursuant to article IX, section 11, Constitution of Arizona, that consists of privately owned motor vehicles that are used solely for the purpose of providing […]
28-5807. Registration period; proration; retroactive collection A. The director shall initially register a vehicle with a registration expiration of twelve months from the last day of the month in which the vehicle was initially purchased. B. The director may register or reregister a vehicle for less than twelve months and prorate the annual vehicle license […]
28-5808. Vehicle license tax distribution A. Except as provided in subsection D of this section, the director shall distribute monies collected by the director pursuant to section 28-5801, except monies deposited in the state general fund, on the first and fifteenth calendar day of each month as follows: 1. On the first calendar day, the […]
28-5809. Record examination At any time the department of administration may examine the books and records of a county assessor or county treasurer pertaining to the collection and distribution of monies collected pursuant to section 28-5801.
28-5810. Rental vehicle surcharge; reimbursement; definition A. A person engaged in the business of renting motor vehicles without drivers shall collect, at the time the rental vehicle is rented, a five percent surcharge on each rental contract that is for a period of one hundred eighty days or less. A motor vehicle that is owned […]
28-5811. Vehicle license tax and registration fee exemption; United States armed forces members A. Notwithstanding sections 28-2003 and 28-5801, an Arizona resident who is a member of the United States armed forces, including a member of a national guard or reserve unit, who is deployed in support of a worldwide contingency operation of the United […]
28-5812. Incorrect distributions; adjustments A. If the director determines that any of the amounts distributed pursuant to this article during the preceding twenty-four months are incorrect, the director shall adjust future monthly distributions to correct any overages or shortages as provided in this section. The director shall distribute vehicle license tax revenues in accordance with […]
