Legal Research

In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:

 

  • Arizona Administrative Code - the official rules of the state of Arizona are published. The Code is the official compilation of rules that govern state agencies, boards, and commissions.
  • Arizona Revised Statutes - the statutory laws for the state of Arizona.

  • Decisions from the Arizona Department of Revenue Hearing Office and the Director’s Office.
  • Private Taxpayer Rulings/Taxpayer Information Rulings - The department's interpretation of the law or rules only as they apply to the taxpayer and facts contained in the request.
  • Tax Procedure provides procedural guidance to the general public to assist in the implementation of tax laws, administrative rules, and tax rulings.
  • Tax Rulings - Written statement of the Arizona Department of Revenue's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation.
  • Draft Documents - In an ongoing effort to interact with and inform the public regarding issues relating to taxation, we would appreciate your written comments on these drafts.  We will review all comments that are received by the noted due dates and make any appropriate revisions before issuing the final documents.  For your convenience, you may submit your comments using the contact information provided on the cover page for each draft document.
  • Conformity to IRC - Each year the Arizona legislature considers whether to amend Arizona Revised Statutes § 43-105 to conform to changes made to the Internal Revenue Code during the prior year.
Document Type Category Document ID Description Tags Decision Date
Decisions Individual Income Tax 201000058-I Non-resident spouse of resident active military spouse subject to Arizona income tax on one-half of resident spouse’s wages as his share of the community income. Hearing 09/29/2011
Decisions Individual Income Tax 201100156-I Taxpayers could not maintain a claim for refund for tax years closed by a closing agreement. The closing agreement took the form of two letters, an offer by the Department and the acceptance of the offer by the taxpayers. Hearing 09/29/2011
Decisions Individual Income Tax 201100061-I Taxpayers are not entitled to a credit for additional research expenses for research funded by a contract or another person. 08/05/2011
Decisions Individual Income Tax 201000308-I Married taxpayer receiving community property income are jointly and severally liable for the income tax on the income. Hearing 06/30/2011
Decisions Individual Income Tax 201100112-I To take an alimony deduction for payments, the obligation to make payments must necessarily stop on death of the other ex-spouse. Allowance a deduction in prior tax year does not prevent the Department from assessing tax on payments made in a later tax year. Hearing 06/24/2011
Decisions Individual Income Tax 201100056-I Arizona domicile is not abandoned by a Taxpayer taking a job on a cruise ship with no evidence of an intention to abandon Arizona domicile or residence. Hearing 06/17/2011
Decisions Individual Income Tax 201000271-O Taxpayers were not entitled to an alternative fuel credit in later years for the purchase of a neighborhood electric vehicle purchased in Arizona in a year. Taxpayers were not Arizona residents and Taxpayers did not file an Arizona income tax return or claimed the credit in the year of purchase. Hearing 05/05/2011
Decisions Individual Income Tax 201000305-P Penalties not abatement even though Taxpayers experienced unfortunate events where Taxpayers had developed a pattern of not filing and paying many years before they experienced the unfortunate events. Taxpayers did not show the unfortunate events caused their failure to file and pay. Hearing 04/29/2011
Decisions Individual Income Tax 201000230-P Late filing penalties abated where Taxpayers electronically filed income their income tax return through their accountant who confirmed to Taxpayers that the return was filed, but the electronic filing by the accountant was rejected by the IRS and the accountant did not then inform Taxpayers of the rejection. Hearing 03/31/2011
Decisions Individual Income Tax 201000228-I Out-of-state pension received by Arizona residents is subject to Arizona income tax. Interest is mandated by law. Interest is not a penalty but recognizes the time value of money not timely paid to the state. Hearing 02/09/2011
Decisions Individual Income Tax 201000195-I Charitable deductions disallowed because Taxpayer failed to meet the strict substantiation requirements for charitable contributions over $250.00. Hearing 01/04/2011
Decisions Individual Income Tax 201000143-I Taxpayers established that they were entitled to a solar credit. Some of the requirements do not apply to self-designed and installed units Hearing 12/02/2010
Decisions Individual Income Tax 201000170-O Taxpayers were entitled to carry forward an alternative fuel credit for the purchase of a neighborhood electric vehicle purchased in Arizona before Taxpayers were Arizona residents but where Taxpayers became Arizona residents in the year of purchase and Taxpayers had Arizona income and filed an Arizona income tax return claiming the credit in the year of purchase. Hearing 11/18/2010
Decisions Individual Income Tax 201000005-I The construction of a storm water management system, sewage collection system, sewage treatment plant and effluent distribution system do not qualify for credit as pollution control equipment Hearing 06/15/2010
Decisions Individual Income Tax 200900177-I Business expenses for home office and 179 deductions are limited to the amount of income derived from the business during the taxable year Hearing 04/08/2010
Decisions Individual Income Tax 200900257-I Taxpayer cannot deduct mortgage interest as both interest and as a miscellaneous business deduction Hearing 03/16/2010
Decisions Individual Income Tax 200900067-I Taxpayer did not establish abandonment of Arizona residency Hearing 03/04/2010
Decisions Individual Income Tax 200900213-I Contributions used to purchase supplies for science experiments conducted in pre-school classroom do not qualify for the credit as contributions to a public school for the support of extracurricular activities or character education programs of the school. Hearing 02/17/2010
Decisions Individual Income Tax 200800180-I Taxpayers cannot take an itemized deduction for health insurance premiums paid through an employer which deducted the premiums from the employee’s pay using pre-tax dollars. Director 01/25/2010
Decisions Individual Income Tax 200900171-I Taxpayer was not entitled to the dependent/ancestor deduction because Taxpayer did not establish that he paid more than one-half for the support of the dependent. Hearing 01/19/2010
Decisions Individual Income Tax 200800183-I The proper calculation of the credit for taxes paid to other states or countries for 2002 tax year includes a pro-rata application of Arizona exemptions and deductions to the income from the other state or country. Where the laws of another state provide for a credit for taxes paid to Arizona but a taxpayer is unable to take the credit because of electing to file on a composite return in that state, the taxpayer is not eligible in Arizona to take a credit for taxes paid to that state. Director 09/04/2009
Decisions Individual Income Tax 200900021-I Taxation of royalty payments on reservation land. Hearing 06/26/2009
Decisions Individual Income Tax 200900004-I The proper calculation of the credit for taxes paid to other states or countries for 2002 tax year includes a pro-rata application of Arizona exemptions and deductions to the income from the other state or country. Hearing 06/16/2009
Decisions Individual Income Tax 200900019-I Audit Section properly denied Taxpayer’s claim for refund/offset where the Arizona tax return was filed more than four years after the return was due. Hearing 03/12/2009