When do Penalties Apply to an Income Tax Return Filed Under an Extension (Rescinds and supersedes Arizona Individual Income Tax Ruling ITR 07‑1)

Reasonable Cause Exception to the Late Payment Penalty When a Taxpayer With a Valid Filing Extension Paid at Least 90% of the Tax Due by the Return’s Original Due Date

Does the subtraction, for armed forces personnel, under A.R.S. § 43-1022 apply to Arizona residents who are active duty service members of the commissioned corps of the United States Public Health Service or the National Oceanic and Atmospheric Administration?

State Income Taxation and Withholding on Compensation Paid to Employees of Interstate Rail, Motor and Motor Private Carriers (Supersedes Arizona Income Tax Ruling ITR 91-1)

State Income Taxation and Withholding on Compensation Paid to Employees of Interstate Air Carriers

What is the Arizona income tax treatment of issues unique to retired members of the Uniformed Services of the United States? (Supersedes Arizona Income Tax Ruling ITR 93-12)

Can an active duty member of the United States Armed Forces who moves pursuant to a military order deduct moving expenses related to that move on his or her Arizona income tax return? (Supersedes Arizona Income Tax Ruling ITR 93-11)

Joint and Several Income Tax Liability (Supersedes ITR 97-2)

Real Estate Mortgage Investment Conduits (REMICs) (Supersedes ITR 91-2)

Cafeteria Plans (Supersedes ITR 94-11)