AZ SB1008

Exempts surviving spouses and dependents of first responders killed in the line of duty from paying vehicle license tax and registration fees, effective retroactively from December 31, 2015.

Exemption for surviving spouses continues until remarriage or death; exemption for dependents continues until they no longer qualify as dependents.

Each surviving spouse or dependent may claim exemption for only one vehicle.

Defines "dependent" as an unmarried child under 18, a full-time student between 18-23, or a child under disability that began before age 23.

Expands the definition of "first responder" to include volunteer first responders operating in an official capacity for governmental entities involved in emergency or law enforcement response.