Procedures
The purpose of a tax procedure is to provide procedural guidance to the general public. It is a written statement issued by the department to assist in the implementation of tax laws, administrative rules, and tax rulings issued by delineating procedures to be followed in order to achieve compliance with the law.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Procedures | General | GTP 08‑1 | Issuance of Private Taxpayer Rulings and Taxpayer Information Rulings (Supersedes and rescinds GTP 07‑1) |
12/18/2008 | |
| Procedures | General | GTP 02-1 | Requesting an Abatement of Tax, Interest, and/or Penalties - Pursuant to A.R.S. § 42-2065 of the Taxpayer Bill of Rights | 06/12/2002 | |
| Procedures | General | GTP 01-4 | Recinded on 9/4/2020 | 12/20/2001 | |
| Procedures | General | GTP 01-2 | Rescinded on 1/31/2017. |
07/16/2001 | |
| Procedures | General | GTP 98-1 | Rescinded and superseded on 12/18/2012 – see GTP 12-1 |
02/01/1998 | |
| Procedures | General | GTP 96-2 | Tax Forms and Instructions | 10/15/1996 | |
| Procedures | General | GTP 96-1 | Issuance of Tax Rulings and Tax Procedures | 05/10/1996 | |
| Procedures | General | GTP 94-4 | Procedure for Public/Practitioner Use of Department of Revenue Facsimile Machines (Supersedes guideline G 92-3) - Also see GTP 01-4 |
04/11/1995 | |
| Procedures | General | GTP 95-2A | Rescinded and superseded on 5/23/2015 – see GTP 15-2 |
03/27/1995 | |
| Procedures | General | GTP 95-2 | Rescinded and superseded on 5/23/2015 – see GTP 15-2 |
03/27/1995 | |
| Procedures | General | GTP 94-5 | Superseded on 1/22/2015 – see GTP 15-1 |
09/28/1994 | |
| Procedures | Model City Tax Code | LR 19-003-D | Taxability of sale of parcels that were not improved subsequent to purchase under the speculative builder classification | Speculative Builder | 03/18/2019 |
| Procedures | Model City Tax Code | PCP 98-1 | Tax Credits Available for Off-Site Contractors Under the Model City Tax Code | 02/01/1998 | |
| Procedures | Partnership | PTP 02-1 | Rescinded on 1/31/ 2017. |
12/02/2002 | |
| Procedures | Corporate Tax | CTP 16-1 | Procedure for Corporations That Restore Substantial Amounts Held Under a Claim of Right (Supersedes CTP 95-3) | 09/13/2016 | |
| Procedures | Corporate Tax | CTP 02‑1 | Determining Whether a Domestic Corporation Should be Treated as a Foreign Corporation for Arizona Income Tax Purposes | 03/22/2002 | |
| Procedures | Corporate Tax | CTP 95-3 | Superseded on 9/13/2016 – see CTP 16-1 |
07/27/1995 | |
| Procedures | Corporate Tax | CTP 95-1 | Rescinded on 12/18/2012 | 05/31/1995 | |
| Procedures | Corporate Tax | CTP 95-2 | Rescinded on 12/18/2012 | 05/31/1995 | |
| Procedures | Corporate Tax | CTP 94-1 | 52-53 Week Taxable Year | 02/10/1995 |