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1965 Arizona Attorney General Reports and Opinions 1 (1965)

handle is hein.sag/sagaz0086 and id is 1 raw text is: n -No. 65-1 November 23, 1964 Page 1 REQUESTED BY: OPINION BY: QUESTIONS: ANSWERS: R. F. Castro, Assistant Superintendent Motor Vehicle Division ROBERT W. PICKRELL The Attorney General (1) Does the decision rendered by the Supreme Court of Arizona in the case of John Visco, et al. v. The State of Ari- zona, No. 7679, exclude all carriers engaged in the hauling of trash, garbage or refuse, from the tax imposed by Title 40, Chapter 3, Article 2, Section 40-641, Arizona Revised Statutes? 12) If the answer,to this question i no, under what conditions would a car- rier engaged in the hauling of trash, garbage or refuse be excluded from the tax in Section 40-641, A.R.S.? (3) If the answer is yes, would the tax and/or penalty accrued prior to the Supreme Court decision be collectible by the State? If the tax and/or penalty is collectible, what is the effective date? Yes, as qualified by Question 2. See body of opinion. No. As qualified. Title 40, Chapt. 3, Art. 2, Section 40-641 (a), Arizona Revised Statutes, provides that there will be a license tax upon motor carriers. By its terms, this tax is limited to common motor carriers (A.R.S. Section 40-601, 607, et seq.) and contract motor carriers (A.R.S. Section 40-608). The significant portion of the taxing law is as follows: Digitized from Best Copy Available