Written Interpretations of the Model City Tax Code
*This information is for Model City Tax Code purposes only.
UAC Adopted Guidelines
Adopted Guidelines
TG 2000-01:Guidelines - Information Letters - Private Taxpayer Rulings
UAC Private Taxpayer Ruling Request Form
TG 2001-01:Sales of Improved Real Property by a Speculative Builder
City/Town Procedures for Requests for Interpretations of the Model City Tax Code
Private Letter Ruling:
Upon receipt of a request for a Private Letter Ruling, the city receiving the request will check the request for proper form. The Request for Ruling Form provides the criteria needed to make an informed response.
If the requestor has not used the form, the letter should be checked for content of the criteria needed. If information is lacking, a letter is then sent to the requestor, along with a copy of the form, explaining that further information is necessary before a ruling can be made.
The request for ruling, along with a draft of the ruling, will then be sent to the members of the rulings sub-committee of the Unified Audit Committee (UAC) for comment. The members will be given a respond by date.
To avoid delays, the request and response should not wait until the next meeting of the UAC. The requests for response may be done by fax or email.
If the sub-committee does not agree with the initiating city, a meeting may be called for a discussion and resolution of the differences.
Once the sub-committee has completed revisions, the request for ruling, along with a draft of the ruling, will then be sent to the members of the Unified Audit Committee for comment and vote. The members will be given a respond by date.
To avoid delays, the request and response should not wait until the next meeting of the UAC. The requests for response may be done by fax or email.
If necessary, additional changes will be made before a final vote is taken.
The response will be based upon Model City Tax Code Section 597 - Private taxpayer rulings; request; revocation or modification and the Department of Revenue General Tax Ruling GTR 08-1 Written and Oral Advice.
Guidelines:
A city or town may submit a request for a Guideline to the Rulings Sub-committee of the Unified Audit Committee.
When a city or town requests a guideline, the request will be submitted to the Rulings Sub-committee as follows:
1. In letter form stating the reasons for the need for the guideline.
2. A draft of the guideline
The Rulings Sub-committee members will review the guideline, and coordinate any with the Arizona Department of Revenue Uniformity Committee to ensure consistency where state statute and the Model Cities Tax Code are the same on the area addressed by the proposed guideline.
If the Sub-committee has completed revisions, the proposed guideline will then be sent to the members of the Unified Audit Committee for comment and vote. The members will be given a respond by date.
To avoid delays, the request and response should not wait until the next meeting of the Unified Audit Committee. The requests for response may be done by fax or email.
If necessary, additional changes will be made before a final vote is taken.
The concurrence of a majority of the Unified Audit Committee will then result in the publication of the guideline.
Related Links:
A.R.S. 42-6005. Unified audit committee; joint audits