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 | General | GTR 16-2 | Timely Filing of Income or Withholding Tax Return - Holidays and Weekends (Supersedes GTR 94-2) |
05/31/2016 | |
| Rulings | General | GTR 16-1 | Timely Filing of Income or Withholding Tax Returns Through the United States Mail (Supersedes GTR 93-1) |
05/31/2016 | |
| Rulings | General | GTR 08‑1 | Information concerning written and oral advice provided to taxpayers by the Department of Revenue (Supersedes and rescinds GTR 07‑1.) |
12/18/2008 | |
| Rulings | General | GTR 05-1 | Alternative Methods of Signing for Tax Return Preparers | 01/11/2005 | |
| Rulings | General | GTR 04-2 | Arizona Department of Revenue standards for abatement of penalties based on reasonable cause. (Supersedes and rescinds GTR 94-4) |
10/14/2004 | |
| Rulings | General | GTR 04-1 | When Does the Amount of Taxes Determined to be Due Become Final for Purposes of A.R.S. §§ 42-1114, 42-1201, and 42-2066 (Supersedes GTR 94-5) |
07/22/2004 | |
| Rulings | General | GTR 02-1 | What is a controlled subsidiary for purposes of Arizona Revised Statutes § 42-2003 | 09/05/2002 | |
| Rulings | General | GTR 01-1 | Superseded on 10/20/2014 – see ITR 14-4 |
09/13/2001 | |
| Rulings | General | GTR 99-1 | Amended Return's Effect on Statutes of Limitation | 02/17/1999 | |
| Rulings | General | GTR 96-1 | Electronic Data Processing | 03/06/1996 | |
| Rulings | General | GTR 94-3 | Designated Settlement Funds | 04/14/1994 | |
| Rulings | General | GTR 94-2 | Superseded on 5/31/2016 - see GTR 16-2 |
04/08/1994 | |
| Rulings | General | GTR 93-2 | Determination by Another State Agency | 07/06/1993 | |
| Rulings | General | GTR 93-1 | Superseded on 5/31/2016 - see GTR 16-1 |
05/10/1993 | |
| Rulings | Individual Income Tax | ITR 16-2 | Composite Individual Income Tax Returns (Supersedes ITR 13-2) | 09/13/2016 | |
| Rulings | Individual Income Tax | ITR 16-1 | Railroad Retirement Benefits, Railroad Disability Benefits, Railroad Unemployment Benefits and Railroad Sickness Payments (Supersedes ITR 96-1) |
05/31/2016 | |
| Rulings | Individual Income Tax | ITR 15-1 | Arizona Municipal Interest that is Included in Federal Adjusted Gross Income | 01/22/2015 | |
| Rulings | Individual Income Tax | ITR 14-4 | What method can an electronic return preparer use to sign an individual income tax return? (Supersedes GTR 01-1) | 10/20/2014 | |
| Rulings | Individual Income Tax | ITR 14-5 | Electronic Signature for Arizona Form AZ-8879 (Supersedes ITR 13-1) | 10/20/2014 | |
| Rulings | Individual Income Tax | ITR 14-3 | "Activities of Daily Living" for the Purpose of the Exemption Allowed Under A.R.S. § 43-1023(C).(Supersedes ITR 99-1) | 08/01/2014 | |
| Rulings | Individual Income Tax | ITR 14-1 | Filing a Joint Tax Return When a Resident Spouse is Married to a Part-Year Resident or Nonresident (Supersedes ITR 95-2) |
05/14/2014 | |
| Rulings | Individual Income Tax | ITR 14-2 | Reporting Income, Deductions, Exemptions, and Withholding for Divorced Individuals for the Year of Divorce (Supersedes ITR 93-23) |
05/14/2014 | |
| Rulings | Individual Income Tax | ITR 13-5 | Can A Net Operating Loss Incurred as a Non-Resident Be Used to Offset Income In A Year In Which the Taxpayer Is A Resident? (Supersedes ITR 99-2) | 12/05/2013 | |
| Rulings | Individual Income Tax | ITR 13-6 | Can A Capital Loss Incurred as a Non-Resident Be Used to Offset Income In A Year In Which the Taxpayer Is A Resident? | 12/05/2013 |