Public Comment for Administrative Rulemaking

Public Comment for Administrative Rulemaking

ADOR has proposed the following administrative rules. In an ongoing effort to engage with and inform the public of state and local tax issues, we would appreciate your written feedback.

The proposed rules are either at the informal draft rules stage or at the next stage, which is publication in the Arizona Administrative Register of a formal Notice of Proposed Rulemaking.

If a Notice of Proposed Rulemaking has been published, you will be provided a link to the document on the Secretary of State's website. The "Notice of Proposed Rulemaking" will provide instructions for commenting.

Informal draft rules are posted here for your review and comment. In these documents, strikeouts indicate words that will be deleted from the rule and underlining indicates new language that will be added to the rule.

Please submit your comments according to the subject matter of the draft to the following contacts.

For proposed rules on transaction privilege tax, use tax, or general tax administration:
Lisa Querard, Research and Policy Administrator
E-Mail: [email protected]

For proposed rules on individual income, corporate income, or withholding tax:
Rory Wilson, Tax Policy Lead Counsel
E-Mail: [email protected]

For proposed rules on tobacco or alcohol (luxury) tax:
Howard Cohen, Tobacco Tax Counsel
Email: [email protected]

Mailing address:
Arizona Department of Revenue – Taxpayer Services Division
Taxpayer, Executive and Legislative Issues
1600 W. Monroe St., Division Code 3
Phoenix, Arizona 85007
Fax: (602) 716-7996