R12-4-305. Possessing, Transporting, Importing, Exporting, and Selling Carcasses or Parts of Wildlife
A. An individual shall ensure that evidence of legality remains with the carcass or parts of a carcass of any wild
mammal, bird, or reptile that the individual possesses, transports, or imports until arrival at the individual's
permanent abode, a commercial processing plant, or the place where the wildlife is to be consumed.
B. In addition to the requirement in subsection (A), an individual possessing or transporting the following wildlife
shall ensure each:
1. Big game animal, sandhill crane, and pheasant has the required valid tag attached as prescribed under R12-
4-302;
So it is not real clear, but the way it reads I would say you need to bring out something that the tag can be attached to (so they know the tag was only used once, and on that animal), and something that will serve as proof of legality if the tag is not an "any..." tag. The head would serve both purposes, although you might need to be creative if you are attaching the tag to the head of a cow elk (I mean "antlerless"), for example. Maybe cut a slit in an ear or something (AZ's tags are adhesive backed). I have always tagged cow elk through the tendon on a rear leg.
Edit: After giving it some more thought, I think the way the tags are classified for deer and elk, i.e. "antlered" and "antlerless", it would pretty much require bringing out the head.
“Evidence of legality” means the wildlife is accompanied by the applicable license, tag, stamp, or permit required by law and is identifiable as the “legal wildlife” prescribed by Commission Order, which may
include evidence of species, gender, antler or horn growth, maturity and size.