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.
| 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| Rulings | Corporate Tax | Pre 1991 | All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded.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| Rulings | Corporate Tax | CTR 07-2 | Rescinded and superseded on 2/8/10 - see CTR 09-1 |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| Rulings | Corporate Tax | CTR 99-4 | Rescinded and superseded on 4/3/2007 |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| Rulings | Corporate Tax | CTR 02-5 | Rescinded on 8/17/2020 | 04/15/2004 | |
| Rulings | Corporate Tax | CTR 91-1 | Rescinded -- see rescission of Arizona Corporate Income Tax Ruling dated 9/9/02.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 |