Arizona Revised Statute $28-8336$ establishes a license tax for $$a nonresident whose aircraft is based in this state for more than ninety days but less

than two hundred ten days in a calendar year.$$ The Arizona Department of Transportation defined a day $($for purposes of taxes and licensing$)$ as any day when the plane$$s tires are on the ground in Arizona, even if those tires were there for only part of a day. The taxpayer says that what counts should be whether the plane was on the ground for a full day. What will the court look at to determine the definition of a day? BSI Holdings, LLC v$.$ Arizona Department of Transportation, $417$ P$\mathrm{.}3$d $782($Az$.).$