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Senate Engrossed |
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State of Arizona Senate Fifty-second Legislature First Regular Session 2015
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SENATE BILL 1197 |
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AN ACT
amending title 28, chapter 16, article 3, Arizona Revised Statutes, by adding section 28-5803.01; relating to vehicle license tax.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Title 28, chapter 16, article 3, Arizona Revised Statutes, is amended by adding section 28-5803.01, to read:
28-5803.01. Vehicle license tax exemption; spouse or dependents of law enforcement officer, firefighter or emergency responder killed in line of duty or died from injuries suffered in line of duty; applicability; definition
A. Notwithstanding section 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 a deceased law enforcement officer, firefighter or emergency responder who was killed in the line of duty or who died from injuries suffered in the line of duty on or after April 5, 1933.
B. The exemption for a surviving spouse that is provided by this section applies until the surviving spouse's remarriage or death. The exemption for the surviving dependent applies until the person is no longer considered a dependent.
C. A surviving spouse or surviving dependent may claim only one vehicle for exemption under this section.
D. For the purposes of this section, "dependent" means an unmarried child of a deceased law enforcement officer, firefighter or emergency responder who meets one of the following qualifications:
1. Is under eighteen years of age.
2. Is at least eighteen years of age and under twenty-three years of age only during any period that the child is a full-time student.
3. Is under a disability that began before the child attained twenty‑three years of age and remains a dependent of the surviving spouse or a guardian.