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 |
|---|---|---|---|---|---|
| Decisions | Individual Income Tax | 200900006-I | An offer–in–compromise applies only to the tax liabilities that exist at the time the proposed offer-in-compromise is received, and does not preclude the Department from issuing an assessment on a later discovered tax liability based on unreported income. | Hearing | 02/17/2009 |
| Decisions | Individual Income Tax | 200800180-I | Pre-tax medical insurance premiums are not allowed as an itemized deduction; discretion to abate interest under A.R.S. § 42-2065 is given to the Department’s Director and not the Hearing Office. | Hearing | 02/04/2009 |
| Decisions | Individual Income Tax | 200800140-I | A.R.S. § 43‑1022.2(a) does not allow a married couple filing a joint return to take two separate $2,500 deductions for payments from one spouse’s federal retirement plan. | Hearing | 09/25/2008 |
| Decisions | Individual Income Tax | 200800093-I | Calculation of the A.R.S. § 42-1125.A “failure to file when due penalty” when the taxes withheld during the year exceed the amount “required to be shown on such return.” | Hearing | 09/22/2008 |
| Decisions | Individual Income Tax | 200800060-I | Losses stemming from expenses related to two yachts owned by taxpayer and placed into charter service are not deductible because the activity was not engaged in for profit. | Hearing | 09/15/2008 |
| Decisions | Individual Income Tax | 200700156-I | Petitioner subject to tax in Arizona despite filing a zero return based upon argument that he was not subject to federal tax and he had no taxable wages as defined in internal revenue code. | Hearing | 04/02/2008 |
| Decisions | Individual Income Tax | 200700195-I | ITR 82‑10‑1 superseded. Distributions from an IRA to a full-year Arizona resident which are comprised of contributions made before the taxpayer became an Arizona resident cannot be subtracted from the taxpayer's Arizona gross income. | Hearing | 03/07/2008 |
| Decisions | Individual Income Tax | 200700179-I | A.R.S. § 43‑1022.16 does not allow a married couple filing a joint return to take two separate $5,000 deductions for lottery winnings. | Hearing | 02/01/2008 |
| Decisions | Individual Income Tax | 200700002-I | Whether income is exempt under Article 19 of the tax treaty between the People’s Republic of China and the United States; whether Taxpayer is entitled to unsubstantiated deductions; whether Taxpayer is entitled to a deduction for moneys repaid to family members; and whether Taxpayer is entitled to a deduction for moneys paid into her 401(k) account. | Director | 01/15/2008 |
| Decisions | Individual Income Tax | 200700154-I | Subtraction for energy efficient home - buyer may be eligible if seller transfers right; taxpayer must establish evidence that residence meets qualifications as determined by an approved rating system. | Hearing | 12/14/2007 |
| Decisions | Individual Income Tax | 200700157-I | Effect of other Arizona tax credits on the calculation of the credit for net income taxes paid to another state. | Hearing | 11/27/2007 |
| Decisions | Individual Income Tax | 200700131-I | Losses stemming from a taxpayer's barrel racing activities are not deductible because the activity was not engaged in for profit. | Hearing | 11/05/2007 |
| Decisions | Individual Income Tax | 200600155-I | Deductions for personal property tax, charitable contributions and medical expenses not substantiated; Taxpayer’s request for change in filing status was made too late. | Director | 08/30/2007 |
| Decisions | Individual Income Tax | 200700088-I | No subtraction for amounts converted from a traditional IRA to a Roth IRA. | Hearing | 07/25/2007 |
| Decisions | Individual Income Tax | 200700003-I | Subtraction of Social Security benefits. | Hearing | 02/26/2007 |
| Decisions | Individual Income Tax | 200600055-I | Whether expenses associated with Taxpayer driving between home and the police station where she worked were deductible as a business expense. | Director | 01/08/2007 |
| Decisions | Individual Income Tax | 200500157-I | Does the construction of storm water retention areas and sewer systems qualify for credit as pollution control equipment. | Director | 01/08/2007 |
| Decisions | Individual Income Tax | 200500215-I | Whether taxpayers filed a return for the year at issue. | Director | 11/03/2006 |
| Decisions | Individual Income Tax | 200600061-I | Deduction of investment interest expense, moving expenses and Federal retirement contributions disallowed. | Hearing | 07/31/2006 |
| Decisions | Individual Income Tax | 200500205-I | Entire deferred gain from sale of Arizona property taxable. | Director | 07/24/2006 |
| Decisions | Individual Income Tax | 200300122-I | Basing Arizona Individual income tax assessment on information received from the IRS was valid. | Hearing | 10/07/2003 |
| Decisions | Luxury | 201500304-L | The Department was authorized to revoke or suspend the license of a wholesale distributor of tobacco products. The extent to which the distributor failed to comply with his reporting and filing obligations, the practicality of a suspension as compared to a revocation of the license, and the possible consequences of any tobacco tax and licensing enforcement deemed not diligent under the tobacco Master Settlement Agreement favored revocation of the license. | Director | 11/10/2016 |
| Decisions | Luxury | 201400069-L | Purchaser is liable for luxury and use taxes on cigarettes purchased from an out-of-state vendor and shipped into Arizona. | Director | 12/02/2014 |
| Decisions | Other Tax Types | 200800107‑O | Taxpayer’s claim that she never received a refund check was outweighed by presumption of official regularity; Department’s production of evidence regarding the process followed when issuing a refund check was enough to establish that a refund check was sent and cashed. | Hearing | 01/07/2009 |