PREFILED DEC 18 2024
REFERENCE TITLE: vehicle license tax; exemption; military |
State of Arizona House of Representatives Fifty-seventh Legislature First Regular Session 2025
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HB 2009 |
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Introduced by Representative Carter P
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An Act
amending section 28-5811, Arizona Revised Statutes; 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. Section 28-5811, Arizona Revised Statutes, is amended to read:
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, and who is deployed or has valid orders and is within thirty days of deployment in support of a worldwide contingency operation of the United States armed forces may register or renew the registration of a motor vehicle for one year without payment of registration fees and the vehicle license tax if the applicant presents evidence satisfactory to the department that the applicant meets the requirements of this section. The exemption from payment of registration fees and the vehicle license tax pursuant to this subsection may be taken only as follows:
1. A total of one time by the member, the member's spouse or the member's legally designated representative pursuant to subsection B of this section.
2. From the time of deployment until one year after the member is discharged from the military.
B. This section applies to:
1. No not more than two motor vehicles owned or leased by the member of the United States armed forces.
2. The surviving spouse or legally designated representative of a member of the United States armed forces who met the requirements prescribed in subsection A of this section and who died or who is listed as missing in action while serving on active military duty as provided in subsection A of this section.
C. Notwithstanding subsection A of this section, a person who would otherwise qualify for an exemption under subsection A of this section and whose registration fees and vehicle license tax for a motor vehicle were paid during the time the member of the United States armed forces was on active military duty as provided in subsection A of this section is not entitled to a refund but may apply the registration fees and vehicle license taxes paid for the motor vehicle to the next registration period for that motor vehicle may apply for a refund of the registration fees and vehicle license taxes paid for the motor vehicle.
Sec. 2. Retroactivity
Section 28-5811, subsection C, Arizona Revised Statutes, as amended by this act, applies retroactively to from and after six months before the effective date of this act.