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.
Find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
- 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. On February 14, 2011, the Governor signed House Bill 2008 which conformed to the definition of federal adjusted gross income including federal changes made during 2010 and did not add any new non-conformity additions or subtractions. However, all of the additions and subtractions created for non-conformity purposes for 2009 as well as prior non-conformity adjustments for issues such as bonus depreciation or the increased § 179 expenses are still in place.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Decisions | Corporate Tax | 200800188-C |
Sourcing of slot machine owner’s receipts for sales factor purposes. Whether placing machines in casinos was rental of personal property. |
Hearing | 02/11/2020 |
| Decisions | Corporate Tax | 201200235-C |
Gross receipts from Taxpayer’s sale of its assets should be excluded from the sales factor. |
Hearing | 05/31/2013 |
| Decisions | Corporate Tax | 201100309-C |
Taxpayer did not use its investment account in its regular trade or business so its investment income was not business income. Reimbursement of shared business expenses from a co-tenant was business income. |
Hearing | 07/30/2012 |
| Decisions | Corporate Tax | 200900134-C |
To claim an enterprise zone credit the taxpayer must be the employer. |
Director | 05/24/2011 |
| Decisions | Corporate Tax | 200800192-C |
Calculation of the enterprise zone credit amount |
Hearing | 10/16/2009 |
| Decisions | Corporate Tax | 200800128-C |
Gain from a §338(h)(10) sale of a subsidiary should be treated as business income |
Hearing | 07/10/2009 |
| Decisions | Corporate Tax | 200700189‑C |
Taxpayer not allowed research and development credit, under A.R.S. 43-1168, where the Taxpayer relies on unsubstantiated estimates of research expenditures from an acquired company in years preceding the acquisition of such company to calculate the credit. |
Director | 02/09/2009 |
| Decisions | Corporate Tax | 200700189-C |
Tax credit study was not based on sufficient evidence to prove entitlement to an increased research and development credit. |
Director | 02/06/2009 |
| Decisions | Corporate Tax | 200600091-C |
Gain from the sale of stock in a foreign subsidiary owned by a holding company was apportionable business income. |
Director | 09/08/2008 |
| Decisions | Corporate Tax | 200600091-C |
Gain from the sale of stock in a foreign subsidiary owned by a holding company was apportionable business income. |
Director | 09/08/2008 |
| Decisions | Corporate Tax | 200700083-C |
Whether Arizona has sufficient nexus to tax income from an out-of-state franchisor that receives license and royalty fees from Arizona franchisees. |
Hearing | 03/27/2008 |
| Decisions | Corporate Tax | 200600161-C |
Net operating loss carryforward and continuity of business enterprise; municipal bond interest. |
Director | 10/29/2007 |
| Decisions | Corporate Tax | 200600082-C |
Are gains arising from certain transactions business or nonbusiness income? |
Hearing | 06/15/2007 |
| Decisions | Corporate Tax | 200600161-C |
In calculating Arizona net operating loss carryforward in a merger; Is the exclusion of in-state municipal bonds, unconstitutional? |
Hearing | 06/07/2007 |
| Decisions | Corporate Tax | 200600091-C |
Do gains arising from sales of common stock of a majority -owned overseas subsidiary constitute busness income apportionable to Arizona? |
Director | 05/14/2007 |
| Decisions | Corporate Tax | 200600105-C |
Effect of prior closing agreement concerning use of the completed contract method of accounting and an apportionment method for completed contracts. |
Hearing | 03/07/2007 |
| Decisions | Corporate Tax | 200500075-C |
Does the construction of storm water retention areas and sewer systems qualify for credit as pollution control equipment. |
Director | 02/12/2007 |
| Decisions | Corporate Tax | 200500147-C |
Does the construction of storm water retention areas and sewer systems qualify for credit as pollution control equipment. |
Director | 01/26/2007 |
| Decisions | Corporate Tax | 200600088-C |
Whether a merger termination fee is business or non-business income; A.R.S. 42-2076 |
Hearing | 10/10/2006 |
| Decisions | Corporate Tax | 200600035-C |
REIT dividend deduction not allowed where the corporate REIT and beneficiary are part of the same unitary group |
Hearing | 09/15/2006 |
| Decisions | Corporate Tax | 200400017-C |
Arizona consolidated group was required to include in the numerator of the Arizona sales factor a portion of the sales made by a partnership, in which some members of the group had an interest, to another member of the group doing business in Arizona. |
Director | 12/09/2004 |
| Decisions | Individual Income Tax | 201600108-I |
Taxpayers cannot claim Schedule C lost for amounts allegedly paid to their son in cash without evidence to support payments. |
Director | 03/13/2017 |
| Decisions | Individual Income Tax | 201600226-I |
While a taxpayer using the standard meal allowance (per diem) method does not have to keep records of actual costs, the taxpayer must still establish the time, place and business purpose of the travel. Only one-half of the per diem allowed for meals and incidental expenses may be deducted. |
Hearing | 11/06/2016 |
| Decisions | Individual Income Tax | 201600097-I |
Taxpayer is not entitled to deduct as alimony payments representing a division of the retirement accounts of Taxpayer and his ex-spouse. The payments constituted property settlement. |
Hearing | 06/02/2016 |
| Decisions | Individual Income Tax | 201500296-I |
Taxpayer is not entitled to a refund of taxes withheld by his employer because Taxpayer did not file a return within four years after the due date of the original return. |
Hearing | 04/28/2016 |