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 | Corporate Tax | 200600091-C | Gain from the sale of stock in a foreign subsidiary owned by a holding company was apportionable business income. | Director | 09/08/2008 |
| Decisions | Corporate Tax | 200700083-C | Whether Arizona has sufficient nexus to tax income from an out-of-state franchisor that receives license and royalty fees from Arizona franchisees. | Hearing | 03/27/2008 |
| Decisions | Corporate Tax | 200600161-C | Net operating loss carryforward and continuity of business enterprise; municipal bond interest. | Director | 10/29/2007 |
| Decisions | Corporate Tax | 200600082-C | Are gains arising from certain transactions business or nonbusiness income? | Hearing | 06/15/2007 |
| Decisions | Corporate Tax | 200600161-C | In calculating Arizona net operating loss carryforward in a merger; Is the exclusion of in-state municipal bonds, unconstitutional? | Hearing | 06/07/2007 |
| Decisions | Corporate Tax | 200600091-C | Do gains arising from sales of common stock of a majority -owned overseas subsidiary constitute business income apportionable to Arizona? |
Director | 05/14/2007 |
| Decisions | Corporate Tax | 200600105-C | Effect of prior closing agreement concerning use of the completed contract method of accounting and an apportionment method for completed contracts. | Hearing | 03/07/2007 |
| Decisions | Corporate Tax | 200500075-C | Does the construction of storm water retention areas and sewer systems qualify for credit as pollution control equipment. | Director | 02/12/2007 |
| Decisions | Corporate Tax | 200500147-C | Does the construction of storm water retention areas and sewer systems qualify for credit as pollution control equipment. | Director | 01/26/2007 |
| Decisions | Corporate Tax | 200600088-C | Whether a merger termination fee is business or non-business income; A.R.S. 42-2076 | Hearing | 10/10/2006 |