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 |
|---|---|---|---|---|---|
| Rulings | Corporate Tax | CTR 94-2 | Filing Requirement for Corporate Partner in Arizona Partnership | 04/04/1994 | |
| Rulings | Corporate Tax | CTR 94-1 | Threshold Percentage of Ownership Requirements for Partnerships | 04/04/1994 | |
| Rulings | Corporate Tax | CTR 93-12 | Superseded on 5/6/2013 – see CTR 13-1 |
12/03/1993 | |
| Rulings | Corporate Tax | CTR 93-6 | Offsetting Capital Gains and Losses - Separate Returns | 05/24/1993 | |
| Rulings | Corporate Tax | CTR 93-10 | Apportionment Factor Representation for Corporations Whose Only Activity in Arizona are Tiered Partnerships | 04/30/1993 | |
| Rulings | Corporate Tax | CTR 93-9 | Corporate Filing Obligations Relating to Tiered Partnerships | 04/30/1993 | |
| Rulings | Corporate Tax | CTR 93-8 | Use of Alternate Reporting Methods by Arizona Multistate Taxpayer | 04/30/1993 | |
| Rulings | Corporate Tax | CTR 93-7 | Rescinded on 12/18/2012 | 04/23/1993 | |
| Rulings | Corporate Tax | CTR 93-1 | S Corporation Election to File as a Regular C Corporation for Arizona Income Tax Purposes | 04/08/1993 | |
| Rulings | Corporate Tax | CTR 93-5 | Superseded on 5/6/2013 – see CTR 13-1 |
03/29/1993 | |
| Rulings | Corporate Tax | CTR 93-2 | Application of Minimum Tax on Short Period Returns | 03/29/1993 | |
| Rulings | Corporate Tax | CTR 93-4 | Partnership Filing Requirements - Exclusion from Partnership Treatment | 03/29/1993 | |
| Rulings | Corporate Tax | CTR 93-3 | Superseded on 5/6/2013 – see CTR 13-1 |
03/29/1993 | |
| Rulings | Corporate Tax | CTR 91-2 | Arizona Net Operating Loss Calculation - Change of Filing Method | 04/02/1991 | |
| Rulings | Fiduciary | FTR 17-1 | Extensions for Estates and Trusts (Supersedes FTR 09-1) | 01/31/2017 | |
| Rulings | Fiduciary | FTR 07-1 | Taxation of Electing Small Business Trusts | 12/07/2007 | |
| Rulings | Fiduciary | FTR 04-1 | Qualified Funeral Trusts Composite Returns (RESCINDS ARIZONA FIDUCIARY INCOME TAX RULING FTR 99-1) | 06/21/2004 | |
| Rulings | Fiduciary | FTR 93-1 | Tax Year for Trusts and Estates | 04/08/1993 | |
| Rulings | Estate Tax | ETR 04-1 | Rescinded on 11/25/19. |
07/21/2004 | |
| Rulings | General | GTR 16-2 | Timely Filing of Income or Withholding Tax Return - Holidays and Weekends (Supersedes GTR 94-2) |
05/31/2016 | |
| Rulings | General | GTR 16-1 | Timely Filing of Income or Withholding Tax Returns Through the United States Mail (Supersedes GTR 93-1) |
05/31/2016 | |
| Rulings | General | GTR 08‑1 | Information concerning written and oral advice provided to taxpayers by the Department of Revenue (Supersedes and rescinds GTR 07‑1.) |
12/18/2008 | |
| Rulings | General | GTR 05-1 | Alternative Methods of Signing for Tax Return Preparers | 01/11/2005 | |
| Rulings | General | GTR 04-2 | Arizona Department of Revenue standards for abatement of penalties based on reasonable cause. (Supersedes and rescinds GTR 94-4) |
10/14/2004 |