Legal Research
In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
- Arizona Administrative Code - the official rules of the state of Arizona are published. The Code is the official compilation of rules that govern state agencies, boards, and commissions.
- Arizona Revised Statutes - the statutory laws for the state of Arizona.
- Decisions from the Arizona Department of Revenue Hearing Office and the Director’s Office.
- Private Taxpayer Rulings/Taxpayer Information Rulings - The department's interpretation of the law or rules only as they apply to the taxpayer and facts contained in the request.
- Tax Procedure provides procedural guidance to the general public to assist in the implementation of tax laws, administrative rules, and tax rulings.
- Tax Rulings - Written statement of the Arizona Department of Revenue's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation.
- Draft Documents - In an ongoing effort to interact with and inform the public regarding issues relating to taxation, we would appreciate your written comments on these drafts. We will review all comments that are received by the noted due dates and make any appropriate revisions before issuing the final documents. For your convenience, you may submit your comments using the contact information provided on the cover page for each draft document.
- Conformity to IRC - Each year the Arizona legislature considers whether to amend Arizona Revised Statutes § 43-105 to conform to changes made to the Internal Revenue Code during the prior year.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Procedures | General | GTP 08‑2 | Public Inspection of Private Taxpayer Rulings and Taxpayer Information Rulings (Supersedes and rescinds GTP 07‑2) |
12/18/2008 | |
| Procedures | General | GTP 02-1 | Requesting an Abatement of Tax, Interest, and/or Penalties - Pursuant to A.R.S. § 42-2065 of the Taxpayer Bill of Rights | 06/12/2002 | |
| Procedures | General | GTP 01-4 | Recinded on 9/4/2020 | 12/20/2001 | |
| Procedures | General | GTP 01-2 | Rescinded on 1/31/2017. |
07/16/2001 | |
| Procedures | General | GTP 98-1 | Rescinded and superseded on 12/18/2012 – see GTP 12-1 |
02/01/1998 | |
| Procedures | General | GTP 96-2 | Tax Forms and Instructions | 10/15/1996 | |
| Procedures | General | GTP 96-1 | Issuance of Tax Rulings and Tax Procedures | 05/10/1996 | |
| Procedures | General | GTP 94-4 | Procedure for Public/Practitioner Use of Department of Revenue Facsimile Machines (Supersedes guideline G 92-3) - Also see GTP 01-4 |
04/11/1995 | |
| Procedures | General | GTP 95-2 | Rescinded and superseded on 5/23/2015 – see GTP 15-2 |
03/27/1995 | |
| Procedures | General | GTP 95-2A | Rescinded and superseded on 5/23/2015 – see GTP 15-2 |
03/27/1995 | |
| Procedures | General | GTP 94-5 | Superseded on 1/22/2015 – see GTP 15-1 |
09/28/1994 | |
| Procedures | Model City Tax Code | LR 19-003-D | Taxability of sale of parcels that were not improved subsequent to purchase under the speculative builder classification | Speculative Builder | 03/18/2019 |
| Procedures | Model City Tax Code | PCP 98-1 | Tax Credits Available for Off-Site Contractors Under the Model City Tax Code | 02/01/1998 | |
| Procedures | Partnership | PTP 02-1 | Rescinded on 1/31/ 2017. |
12/02/2002 | |
| Procedures | Corporate Tax | CTP 16-1 | Procedure for Corporations That Restore Substantial Amounts Held Under a Claim of Right (Supersedes CTP 95-3) | 09/13/2016 | |
| Procedures | Corporate Tax | CTP 02‑1 | Determining Whether a Domestic Corporation Should be Treated as a Foreign Corporation for Arizona Income Tax Purposes | 03/22/2002 | |
| Procedures | Corporate Tax | CTP 95-3 | Superseded on 9/13/2016 – see CTP 16-1 |
07/27/1995 | |
| Procedures | Corporate Tax | CTP 95-1 | Rescinded on 12/18/2012 | 05/31/1995 | |
| Procedures | Corporate Tax | CTP 95-2 | Rescinded on 12/18/2012 | 05/31/1995 | |
| Procedures | Corporate Tax | CTP 94-1 | 52-53 Week Taxable Year | 02/10/1995 | |
| Decisions | Individual Income Tax | 202100028-I | Automatic stay after taxpayer's bankruptcy petition did not apply. The issuance of assessments is not an action to collect a debt against either the debtor taxpayer or a bankruptcy estate, but rather an act to determine liability. | Hearing | 01/27/2022 |
| Decisions | Individual Income Tax | 202100029-I | Taxes in assessments issued in 2019 were not subject to a bankruptcy discharge order where the taxpayer had filed the bankruptcy petition in 2016. The issuance of assessments is not an action to collect a debt, but rather an act to determine liability. Whether some or part of the tax assessed is affected by a bankruptcy filing is a different question from whether the issuance of an assessment is valid. | Hearing | 01/27/2022 |
| Decisions | Individual Income Tax | 202100037-I | A.R.S. § 43-1071(F) did not create new and otherwise unavailable credit for taxes paid to California where group return filed in California had forfeited California credit for taxes paid in Arizona. | Hearing | 12/14/2021 |
| Decisions | Individual Income Tax | 201600108-I | Taxpayers cannot claim Schedule C lost for amounts allegedly paid to their son in cash without evidence to support payments. | Director | 03/13/2017 |