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 | Individual Income Tax | ITR 02-5 | Income Tax Treatment of Stock Options When There is a Change in Residency | 10/21/2002 | |
| Rulings | Individual Income Tax | ITR 02-3 | Allocating Joint Estimated Payments to Separate Returns | 07/15/2002 | |
| Rulings | Individual Income Tax | ITR 02-4 | Amended Return's Effect on the Estimated Tax Payment Underpayment Penalty | 07/15/2002 | |
| Rulings | Individual Income Tax | ITR 02-2 | Distributions From a Regulated Investment Company Derived From U.S. Government Obligations | 01/17/2002 | |
| Rulings | Individual Income Tax | ITR 01-3 | Rescinded on 8/17/2020 | 12/19/2001 | |
| Rulings | Individual Income Tax | ITR 99-2 | Superseded on 12/5/2013 – see ITR 13-5 |
02/10/2000 | |
| Rulings | Individual Income Tax | ITR 99-1 | Superseded on 8/1/2014 – see ITR 14-3 |
08/16/1999 | |
| Rulings | Individual Income Tax | ITR 98-1 | Rescinded on 5/31/2011 | 04/24/1998 | |
| Rulings | Individual Income Tax | ITR 97-3 | Rescinded on 11/25/19. |
08/08/1997 | |
| Rulings | Individual Income Tax | ITR 97-2 | Superseded on 8/17/2011 – see ITR 11-5 |
08/08/1997 | |
| Rulings | Individual Income Tax | ITR 97-1 | Superseded on 5/6/2013 – see ITR 13-2 |
07/22/1997 | |
| Rulings | Individual Income Tax | ITR 96-4 | Income Taxation of Indians and Spouses | 05/29/1996 | |
| Rulings | Individual Income Tax | ITR 96-2 | Pension Plan Distributions Derived from Investment in U.S. Government Obligations | 05/09/1996 | |
| Rulings | Individual Income Tax | ITR 96-1 | Superseded on 5/31/2016 - see ITR 16-1 |
05/09/1996 | |
| Rulings | Individual Income Tax | ITR 96-3 | Distributions Comprised of Income Earned by the IRA | 05/09/1996 | |
| Rulings | Individual Income Tax | ITR 94-11 | Superseded on 8/17/2011 – see ITR 11-7 |
04/11/1995 | |
| Rulings | Individual Income Tax | ITR 94-10 | Part-Year Resident Deductions | 02/10/1995 | |
| Rulings | Individual Income Tax | ITR 95-2 | Superseded on 5/14/2014 – see ITR 14-1 |
02/10/1995 | |
| Rulings | Individual Income Tax | ITR 94-9 | Arizona Tax Treatment of Nonresident Partner When Only Activity of Partnership is Buying, Selling, and Holding Securities | 02/10/1995 | |
| Rulings | Individual Income Tax | ITR 95-1 | Rescinded on 7/17/2014 | 02/10/1995 | |
| Rulings | Individual Income Tax | ITR 94-8 | Rescinded on 5/31/2011 | 05/25/1994 | |
| Rulings | Individual Income Tax | ITR 94-6 | Requirements for Housing Authorities to Furnish Tenants With a Renter's Certificate of Property Taxes Paid | 04/26/1994 | |
| Rulings | Individual Income Tax | ITR 94-5 | Electing Exclusion from Partnership Treatment | 04/04/1994 | |
| Rulings | Individual Income Tax | ITR 94-3 | Rescinded on 11/25/19. |
03/30/1994 |