The Arizona Revised Statutes have been updated to include the revised sections from the 53rd Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 54th Legislature, 1st Regular Session, which convenes in January 2019.
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
28-2204 - Department as registering officer; vehicle license tax distribution; definition
28-2204. Department as registering officer; vehicle license tax distribution; definition
A. Except as provided in section 28-5101, the department is the registering officer for the initial application for registration and subsequent renewal application of fleet registrants. In the application for registration the applicant shall group vehicles by county of domicile.
B. The director shall distribute the vehicle license tax based on the county of domicile using the distribution formula prescribed in section 28-5808.
C. For the purposes of this section, "domicile" means the place from which a vehicle is most commonly dispatched or controlled.