Rulings
The purpose of a tax ruling is to provide the public with a written statement of the department's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation. It is a position statement which provides interpretation, details or supplementary information regarding the application of law.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Rulings | Corporate Tax | CTR 94-7 | Including Business Income From Intangible Assets in the Sales Factor | 04/26/1994 | |
| Rulings | Corporate Tax | CTR 94-6 | Rescinded on 12/18/2012 | 04/26/1994 | |
| Rulings | Corporate Tax | CTR 94-5 | Superseded -- see CTR 97-2 |
04/20/1994 | |
| Rulings | Corporate Tax | CTR 94-4 | Recalculating NOL Carryforward | 04/14/1994 | |
| Rulings | Corporate Tax | CTR 94-3 | Capital Gain from Sale of Partnership Interest | 04/14/1994 | |
| 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| Rulings | Corporate Tax | CTR 93-12 | Superseded on 5/6/2013 – see CTR 13-1 |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 93-9 | 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 93-10 | Apportionment Factor Representation for Corporations Whose Only Activity in Arizona are Tiered Partnerships | 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| Rulings | Corporate Tax | CTR 93-7 | Rescinded on 12/18/2012 | 04/23/1993 | |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| Rulings | Corporate Tax | CTR 93-3 | Superseded on 5/6/2013 – see CTR 13-1 |
03/29/1993 | |
| Rulings | Corporate Tax | CTR 93-5 | Superseded on 5/6/2013 – see CTR 13-1 |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 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 |