Skip to main content

ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Legal Research
  • Rulings
  • Legal Research
    • Decisions
    • Letter Rulings
    • Procedures
    • Rulings
    • Tax Notices
    • Conformity to IRC
    • Public Comment for Administrative Rulemaking
    • Public Comment for Rulings, Procedures, and Other Documents
    • Arizona Administrative Code
    • Arizona Revised Statutes

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.

Print Friendly, PDF & Email
Document Type Category Document ID Description Tags Decision Date
Rulings Corporate Tax CTR 13-2

How do leases and power purchase agreements (PPA) impact the commercial solar energy device credit?

09/16/2013
Rulings Corporate Tax CTR 13-1

Expenses Disallowed Because a Federal Credit Was Claimed (Supersedes CTR 93-3, CTR 93-5. And CTR 93-12)

05/06/2013
Rulings Corporate Tax CTR 12-1

Consolidated Return Election (SUPERSEDES CTR 94-10)

12/20/2012
Rulings Corporate Tax CTR 12-2

Sale or Dissolution of Members of an Affiliated Group with a Liability from Filing Arizona Consolidated Returns ( SUPERSEDES CTR 94-13)

12/20/2012
Rulings Corporate Tax Pre 1991

All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded.

12/01/2010
Rulings Corporate Tax CTR 09-2

Reasonable Cause Exception to the Late Payment Penalty When a Taxpayer With a Valid Filing Extension Paid at Least 90% of the Tax Due by the Return’s Original Due Date

02/08/2010
Rulings Corporate Tax CTR 09-1

When do Penalties Apply to an Income Tax Return Filed Under an Extension (RESCINDS AND SUPERSEDES ARIZONA CORPORATE INCOME TAX RULING CTR 07‑2)

02/08/2010
Rulings Corporate Tax CTR 07-2

RESCINDED AND SUPERSEDED ON 2/8/10 - SEE CTR 09-1

08/13/2007
Rulings Corporate Tax CTR 07-1

Inclusion of Short Term Investments in the Sales Factor (RESCINDS AND SUPERSEDES CTR99-4)

04/03/2007
Rulings Corporate Tax CTR 99-4

RESCINDED AND SUPERSEDED ON 4/3/2007

04/03/2007
Rulings Corporate Tax CTR 06-1

Obligations of the United States Government, Federal Agencies and United States Territories

04/20/2006
Rulings Corporate Tax CTR 04-1

Continued Filing Requirements of a Consolidated Group Involved in a Reverse Acquisition

07/12/2004
Rulings Corporate Tax CTR 02-5

Rescinded on 8/17/2020

04/15/2004
Rulings Corporate Tax CTR 91-1

RESCINDED -- SEE RESCISSION OF ARIZONA CORPORATE INCOME TAX RULING DATED 9/9/02

09/09/2002
Rulings Corporate Tax CTR 02-4

Business/Nonbusiness Determination of Income from Foreign Currency Transactions

08/12/2002
Rulings Corporate Tax CTR 02-3

Is Income from a Qualified Electing Fund (QEF) Taxable

08/12/2002
Rulings Corporate Tax CTR 02-2

Apportionment of Installment Sale Gain

07/15/2002
Rulings Corporate Tax CTR 02-1

Amended Return's Effect on the Estimated Payment Underpayment Penalty

07/15/2002
Rulings Corporate Tax CTR 01-3

Extensions (RESCINDS AND SUPERSEDES ARIZONA CORPORATE INCOME TAX RULING CTR 94-8)

10/01/2001
Rulings Corporate Tax CTR 01-1

Does a Federal Tax-Free I.R.C. § 351(a) Reorganization Affect the Arizona Unitary Determination of the Affiliated Companies

05/02/2001
Rulings Corporate Tax CTR 01-2

How does a Taxpayer Filing an Arizona Corporate Income Tax Return Determine Whether Computer Software is Included in the Property Factor

05/01/2001
Rulings Corporate Tax CTR 00-2

Defining Ownership or Control for Combined Returns

08/21/2000
Rulings Corporate Tax CTR 00-1

Business/nonbusiness Determination of Gain on Sale of Stock

05/08/2000
Rulings Corporate Tax CTR 99-7

Taxation of REITs

09/22/1999
Rulings Corporate Tax CTR 99-2

SUPERSEDED -- SEE CTR 99-7

09/22/1999
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • …
  • next ›
  • last »
Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers