Decisions
These decisions come from the Arizona Department of Revenue Hearing Office and the Director’s Office and are posted here as required by A.R.S. § 42-2077
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| 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 |